Kwartalnik Krajowej Szkoły Sądownictwa i Prokuratury * 2019* tom 36* zeszyt 4* s. 5-22* ISSN 2083-7186

Instytucja wygaśnięcia decyzji podatkowej
Institution of tax decision expiry

Dr Wiktor Trybka, adiunkt w Katedrze Prawa Administracyjnego i Finansowego Wydziału Prawa i Administracji Uniwersytetu Zielonogórskiego, https://orcid.org/0000-0003-2903-5226

Data publikacji: 2019-12-31

URL: https://www.kssip.gov.pl/pobierz_plik/2019-4_36_-_instytucja.pdf

SUMMARY:

This paper aims at a description of the legal grounds for making a statement on decision expiry under tax proceedings. The analysis covered the operational procedure adopted to find out the decision expiry and the relationship between the legal institution and the sustainability limits of an applicable tax decision. The tax authorities state that the decision expires only if one of the prerequisites referred to in the Tax Procedure Act has occurred. The legal grounds for stating the tax decision expiry are not uniform. Therefore, the author aims to describe their essence. The paper also discusses the issue of legal consequences of eliminating an administrative decision from legal transactions, as a consequence of its expiry, at the substantive and procedural levels of tax law.

Key words: Tax decision, expiry of tax decision, Tax ordinance

Bibliographic Citation:

TRYBKA, W. Instytucja wygaśnięcia decyzji podatkowej, Kwartalnik Krajowej Szkoły Sądownictwa i Prokuratury. 2019, t. 36, z. 4, s. 5-22. ISSN 2083-7186.

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