- Tytuł:
- Gloss aproving the resolutions the Supreme Administrative Court of the Service of May 24, 2021, ref. no. I FPS 1/21
- Autorzy:
- Charkiewicz, Mariusz
- Powiązania:
- https://bibliotekanauki.pl/articles/45453771.pdf
- Data publikacji:
- 2023-08-23
- Wydawca:
- Akademia Policji w Szczytnie
- Tematy:
-
Tax law
judicial control of tax administration
suspension of the statute of limitations of a tax liability
normative character of administrative judiciary - Opis:
- The gloss draws attention to the fact that in the commented resolution the Supreme Administrative Court in created the construction of indirect control of certain financial actions of the pre-trial investigation bodies in fiscal penal proceedings, which produce effects in the material-legal situation of the taxpayer. The resolution is undoubtedly an example of the law-making (norm-creating) role of the jurisprudence of administrative courts. The ruling guaranteed the comprehensive (complete) nature of the administrative court's control over the activities of the tax authorities, also when certain material-legal effects are triggered by actions taken under the provisions of criminal law by the financial pre-trial authorities.
- Źródło:
-
Przegląd Policyjny; 2023, 150(2); 392-399
0867-5708 - Pojawia się w:
- Przegląd Policyjny
- Dostawca treści:
- Biblioteka Nauki
Artykuł