Abstract

The purpose of this article is to analyze chosen regulations of the “crisis shield” which influence the procedures regarding tax cases conducted based on the act of 29.9.1997 – tax ordinance, the act of 16.11.2016 on the National Revenue Administration and the act of 30.8.2002 – the right on a proceeding before administrative courts. In the article there are fundamental interpretative problems raised by the regulation, including proposition of solutions.