Law & Numbers - News Tax

Proceedings before Administrative Courts in Poland

01.07.2015 (Poland)

On 15th August 2015 a reform of Law on Proceedings before Administrative Courts in Poland enters into force. Administrative Courts examine complaints against administrative acts and omissions of public authorities. Dissatisfied person may apply to lower administrative courts called Voivodship Administrative Courts. Then, if still not satisfied with a judgement of the lower courts, such a person may apply to the Supreme Administrative Court, which reviews complaints against judgments of Voivodship Administrative Courts.

One of the most important changes concerns complaints against individual tax rulings issued by tax authorities. Currently a complaint may be based on any grounds. From 15th August 2015 the grounds of complaints will be strictly specified and Voivodship Administrative Courts will not be able to decide on any other basis. Furthermore, Voivodship Administrative Courts currently may only repeal decisions of administrative bodies. After the reform, in some cases, Courts will have competence to determine the existence of entitlement or obligation. Changes also concern a proceeding before the Supreme Administrative Court. Currently the Supreme Administrative Court may repeal a judgment of the lower court and review a complaint to Voivodship administrative court only in specified circumstances. From 15th August such a competence will be granted when the Supreme Administrative court deems the case sufficiently clarified.

For more information please contact:
Anna Ziętek
Advocate
Rączkowski, Kwieciński, Adwokaci
E: zietek@rklegal.pl
Phone: +48 660 506 450





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