SUMMARY Professional secrecy of agents in regard to MDR report duties in the light of judgement of the CJEU signature file C-694/20 and the stance of the National Chamber of Tax Advisers In the...
SUMMARY E-mail service to an agent The purpose of this article is to present the rules of service of process to an agent to an e-mail address in a situation when they did not provide the address....
SUMMARY Complaint does not validate a faulty service of a decision The present comment discusses a recent resolution of seven judges from the Supreme Administrative Court regarding validation of a...
SUMMARY Analysis of the abolition procedure regarding undeclared revenue to taxation The lawmaker introduced a separate abolition procedure to tax regulations regarding tax reform known as the...
SUMMARY Presenting statute of limitations in regard to issuing tax proceedings after Intelligent Transport System control The head of tax and duties office has six months to issue proceedings...
Prawo do zaskarżania decyzji administracyjnych gwarantowane jest przepisem Konstytucji. Ordynacja podatkowa stanowi, że właściwym do rozpatrzenia odwołania jest organ podatkowy wyższego stopnia....
W toku kontroli podatkowej jednym z środków zaskarżenia czynności kontrolnych organu jest sprzeciw uregulowany w art. 59 ustawy Prawo przedsiębiorców1. Szczególny charakter sprzeciwu przejawia się...
