Rozprawa i jej regulacje w odwoławczym postępowaniu podatkowym a jej praktyczne zastosowanie
Hearing and its regulation in tax appeal procedure versus its practical applicability

Summary/Abstract: The 2007 tax procedure included a tax hearing , which is a particular kind of hearing of evidence. Alas, this institution is seldom used since the hearing can only take place in a tax procedure during appeal proceedings. The analysis of the essence of the hearing of evidence proceedings before the body of first and second instance leads to the conclusion that conducting such procedure at the hearing of evidence stage before the body of first instance would be justifiable and beneficial, since confrontation of participants of the proceeding, testimonies, opinions and analysis, as well as performing a legal qualification of motions as to evidence conducted in respect to existing regulations, would apply to basic findings in a particular case. Furthermore, such proceedings would be helpful in implementation of the principle of objective truth obeying of which is the primary focus of any procedure.

• Details
• Contents