Ustalanie wydatków konsumpcyjnych podatnika w postępowaniu podatkowym prowadzonym w sprawie opodatkowania dochodów nieujawnionych
The Determination of Taxpayers Consumption Expenditures during Proceedings Concerning the Undisclosed Income

Summary/Abstract: During proceedings concerning undisclosed income, tax authorities often use a means of assessment to determine taxpayers basic consumption expenditures. For this purpose they use statistics gathered by Central Statistical Office. The subject of this article is to analyse this practice from a critical perspective. In the author’s opinion such tax actions by the authorities violate a number of principles that are important in the correct application of regulations concerning the determination of the tax base by means of assessment.

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