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 |
| _version_ | 1828717239274045440 |
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| author | Agnieszka Franczak |
| author_facet | Agnieszka Franczak |
| author_sort | Agnieszka Franczak |
| collection | DOAJ |
| description | 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 specific form of the authority’s action with respect to the collection, use, and processing of tax information. For this reason, the use of such a form of action is subject to certain restrictions. On the basis of this provision, tax authorities may not, in particular, take actions that are appropriate for formal proceedings (administrative, tax, or customs-fiscal). In the commentary, the justification of the Supreme Administrative Court was welcomed, developing the arguments supporting the main theses of the judgment and organizing the arguments presented in other judgments on this subject. |
| first_indexed | 2024-03-12T14:25:00Z |
| format | Article |
| id | doaj.art-1f4a02a356e34f83b437bbde9e070bd3 |
| institution | Directory Open Access Journal |
| issn | 1731-6375 |
| language | English |
| last_indexed | 2024-03-12T14:25:00Z |
| publishDate | 2023-06-01 |
| publisher | Maria Curie-Skłodowska University |
| record_format | Article |
| series | Studia Iuridica Lublinensia |
| spelling | doaj.art-1f4a02a356e34f83b437bbde9e070bd32023-08-18T10:41:25ZengMaria Curie-Skłodowska UniversityStudia Iuridica Lublinensia1731-63752023-06-0132234735810.17951/sil.2023.32.2.347-3589505Protection 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)Agnieszka Franczak0Uniwersytet Ekonomiczny w KrakowieIn 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 specific form of the authority’s action with respect to the collection, use, and processing of tax information. For this reason, the use of such a form of action is subject to certain restrictions. On the basis of this provision, tax authorities may not, in particular, take actions that are appropriate for formal proceedings (administrative, tax, or customs-fiscal). In the commentary, the justification of the Supreme Administrative Court was welcomed, developing the arguments supporting the main theses of the judgment and organizing the arguments presented in other judgments on this subject.https://journals.umcs.pl/sil/article/view/13704informacje podatkoweprawo do prywatnościprzetwarzanie informacji podatkowychzakres uprawnień organów podatkowych |
| spellingShingle | Agnieszka Franczak 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) Studia Iuridica Lublinensia informacje podatkowe prawo do prywatności przetwarzanie informacji podatkowych zakres uprawnień organów podatkowych |
| title | 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) |
| title_full | 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) |
| title_fullStr | 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) |
| title_full_unstemmed | 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) |
| title_short | 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) |
| title_sort | 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 |
| topic | informacje podatkowe prawo do prywatności przetwarzanie informacji podatkowych zakres uprawnień organów podatkowych |
| url | https://journals.umcs.pl/sil/article/view/13704 |
| work_keys_str_mv | AT agnieszkafranczak protectionofataxpayersrightsandtheadmissiblescopeofinformationprovidedunderarticle451ofthenationaltaxadministrationactapprovingcommentaryonthejudgmentofthepolishsupremeadministrativecourtof4may2021iiifsk92821lexno3181325 |