Polish Tax Procedure 232161-D
Wykład (WYK) Semestr zimowy 2023/24

The place of tax proceedings in the system of law. The essence and procedural nature of the tax liability.

Authorities and general principles of tax proceedings

Party and subjects in the rights of a party

Tax law interpretations and agreements on transaction price determination cases.

Auxiliary actions in tax proceedings

Proceedings before the authority of the first instance.

Administrative investigation.

Settlements in tax proceedings.

Appeal proceedings.

Revocation or amendment of final decisions

Verification procedure.

Issuance of certificates by tax authorities.

Elements of enforcement proceedings.

Tax control.

Special procedures.