Appeal As A Way To Challenge Decisions Issued In The Jurisdictional Tax Proceedings

Paper purpose – The purpose of this article is to make academic findings in the scope of the institution of appeal, to evaluate current regulation in force and practical application thereof as well as to draw some conclusions de lege ferenda. Furthermore, this paper is to demonstrate that the construction of the legal system ensuring protection of the taxable person’s rights is a principal value of a democratic state of law. Approach/method – To prepare this article the authors used any available literature on the subject, judicial decisions of the provincial administrative courts, the Polish Supreme Administrative Court and the Polish Supreme Court as well. Furthermore, also the regulations of the Polish Taxation Act and the Basic Law (the Constitution of the Republic of Poland) were analysed. Findings – The right of a taxable person to effectively question the decision, including the facts, upon which it was issued, is a “foundation stone” of the procedural institutions, which guarantee the taxable person’s presence in the tax proceedings. The appeal against tax decisions is one of the preventive guarantees, as well as repressive guarantees of a taxable person’s protection against the imperious interference of tax authorities. Originality/value – This article is directed to taxable persons and employees of tax (treasury) authorities as well. The value of its substance may be used while establishing and applying tax laws.