Protection of a Taxpayer’s Rights and the Admissible Scope of Information Provided under Article 45 (1) of the National Tax Administration Act: Approving Commentary on the Judgment of the Polish Supreme Administrative Court of 4 May 2021 (III FSK 928/21, LEX no. 3181325)
In the analyzed judgment, the Polish Supreme Administrative Court sets the limits on the tax authorities’ request for access to tax information pursuant to Article 45 (1) of the National Tax Administration Act. In the rationale for the judgment, the Court emphasized that this provision concerns a sp...
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| Format: | Article |
| Language: | English |
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Maria Curie-Skłodowska University
2023-06-01
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| Series: | Studia Iuridica Lublinensia |
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| Online Access: | https://journals.umcs.pl/sil/article/view/13704 |