Abstract

Making an effective complaint to administrative court regarding tax decision is a facture which requires many years of perfecting in a work of a legal counsel, tax advisor or attorney at law. The key issue for the effectiveness of allegations in a complaint is not only accurate indication of violating regulations, which was committed by an authority through its actions or forbearance, but also its brief expansion. In order to support such thesis, it is worth to cite the latest judicature of the Supreme Administrative Court or judgments in force of the Regional Administrative Court.It is worth remembering that the redundancy in making complaints, from the court’s point of view, is not justified and may cause that in this morass of unnecessary content, inaccurately cited judicature, paper work and comments of the doctrine, the substance of a case and the core of violating substantive law regulations or procedures, committed by the tax authority, may be lost.