Abstract

This article addresses the misuse of preliminary verification proceedings by tax authorities as a surrogate for tax audit procedures. Designed as a streamlined mechanism to rectify minor formal errors in tax returns, these proceedings have evolved into quasi-audits, entailing substantive evidence gathering and preliminary fact-finding absent taxpayer participation as a party. Such practices erode procedural equilibrium, impose undue burdens on taxpayers, and contravene core principles of trust, proportionality, and objectivity in tax administration.
The systemic issue stems from the expansive interpretation of Article 272 of the Polish Tax Ordinance, enabling prolonged inquiries that feed into subsequent tax proceedings. Relevant case law from administrative courts highlights violations of administrative due process, while remedies remain limited. Reforms are proposed, including statutory curbs on evidence evaluation, mandatory notifications to taxpayers regarding third-party queries, and temporal limits to restore the tool’s original formal-verification role.