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Regular version of the site

Article

Судебный порядок разрешения налоговых споров в Польше

The article is devoted to the legal framework of tax disputes resolution in the Republic of Poland. The author analyzes the evolution of the administrative proceedings in Poland, describes the process of formation of the court of cassation for consideration of tax disputes – the  Supreme Administrative Court. The procedures of resolution of tax disputes in the administrative courts of first instance and the cassation court are described. Particular attention is paid to the analysis of the legal nature of decisions of the Supreme Administrative Court and their impact on the tax litigation in Poland.