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Monitor Podatkowy

no. 2/2017

Scope of jurisdiction of administrative courts in tax cases

Dariusz Zalewski
Autor jest sędzią WSA w Warszawie, wcześniej pracował jako radca prawny w organach skarbowych, jest współautorem książki Sporządzanie środków zaskarżenia w sprawach podatkowych. Komentarz praktyczny z orzecznictwem i Komentarz do ustawy o kontroli skarbowej, wydanych przez C.H.Beck.
Abstract

In order to eliminate from the process of law an act issued by an organ of public administration, including decisions of tax organs, it is necessary to state that there was a violation or law regulation of the act of material law to an extent which influences the result of a case, or regulation of proceeding to an extent that may have crucial influence on a settling, or a law regulation which may be the basis to reopen the proceedings, or potential determination that a decision or ruling of an organ is compromised with a flaw of invalidity. Control of administrative courts depends on analyzing whether an organ of public administration did not violate the law to an extent which may influence the result of a case.

There are three areas of control of administrative courts:

a) adjudication of compliance of settling (decision or other act) or acting in accordance with material law;

b) following the procedures required by law;

c) respecting the rules of competences.

Current model of fiscal administration will soon undergo an extensive change. The act of 16 November 2016, regulations introducing act on the National Fiscal Administration, as of 1 March 2018 introduce consolidation of the current custom service, tax and fiscal control. Current customs offices, tax offices and offices of fiscal control will be replaced with the National Fiscal Administration. There will be unitary customs-fiscal offices (instead of hitherto separate customs offices and offices of fiscal control). Tax offices will serve as before, except for changing their name.

To sum up, all administrative decisions, including taxes, except for obviously excluded because of regulations special acts, which foresee such exclusion regarding specifically determined cases, will be subject to a control of administrative courts. In tax cases, these exceptions are not in force. A taxpayer has a possibility to make a complaint and use an independent administrative court to control all decisions which influence his financial situation, and which determine and settle in tax cases, as in other aforementioned acts of fiscal organs that influence financial situation of a taxpayer.