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Krytyka Prawa. Niezależne studia nad prawem

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Year 3/2015 
Volume 7 
Issue 1

O potrzebie rekonstrukcji instytucji wszczęcia postępowania podatkowego

Jarosław Szatkowski
Akademia Leona Koźmińskiego

3/2015 7 (1) Krytyka Prawa. Niezależne studia nad prawem

DOI 10.7206/kp.2080-1084.96

Abstract

Pursuant to article 9 clause 2 of Ordinance of the President of the Republic of Poland on Administrative Procedure of 1928, persons which possessed so-called legal interest in the case, were entitled to participate in the administrative procedure as a party. Both in procedure initiated by the authority ex officio and initiated on their own demand. The essential and still unsettled question of this construction is: who is authorised by the law to establish the existence of that legal interest, and consequently who decides on the admission of the applicant to the proceeding. This issue has been transferred to the Tax Code of 1997 with the implementation of that scheme, without taking into consideration the legal specificity of the tax assessment, especially self-assessment, to the tax procedure. Furthemore, pursuant to the ontological system, presented by Roman Ingarden in his work Controversy over the Existence of the World, an object which is the initiation of the procedure is an event, not a thing, processes, purely intentional object or an idea. Tax procedural law does not distinguish and name various types of objects properly, which causes serious problems as to legal interpretation. The aim of this work is to give some basic legal and philosophical directions for the reconstruction of the institution of the tax procedure initiation.

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APA style

O potrzebie rekonstrukcji instytucji wszczęcia postępowania podatkowego. (2015). O potrzebie rekonstrukcji instytucji wszczęcia postępowania podatkowego. Krytyka Prawa. Niezależne Studia Nad Prawem, 7(1), 525–545. https://doi.org/10.7206/kp.2080-1084.96 (Original work published 3/2015AD)

MLA style

“O Potrzebie Rekonstrukcji Instytucji Wszczęcia Postępowania Podatkowego”. 3/2015AD. Krytyka Prawa. Niezależne Studia Nad Prawem, vol. 7, no. 1, 2015, pp. 525–545.

Chicago style

“O Potrzebie Rekonstrukcji Instytucji Wszczęcia Postępowania Podatkowego”. Krytyka Prawa. Niezależne Studia Nad Prawem, Krytyka Prawa. Niezależne studia nad prawem, 7, no. 1 (2015): 525–545. doi:10.7206/kp.2080-1084.96.