Tax and customs administration 2400-FPiP2AP
1. Fiscal administration in the legal system.
2. Use of the law by the courts of law and fiscal offices.
3. Constitutional guarantees of two-instance proceedings.
4. Organization of the fiscal administration in Poland.
5. Range of objective and subjective of fiscal administration.
6. Constitutive and declaratory decisions.
7. The competence of the Minister of Finance.
8. Final interpretation of tax and customs law.
9. The mechanism of appeal against the tax decision issued in the first instance
10. An appeal to the regional administrative court of law.
11. Cassation appeal to the Central Administrative Court of law.
12. The competence of fiscal control offices.
13. The competence of Local Office of Appeal and the Regional Office of Audit.
14. Some issues of crime-fiscal.
15. Cooperation of fiscal administrations in EU countries
Type of course
Learning outcomes
Knowledge about the organization and activities fiscal administration.
Assessment criteria
Written exam
Bibliography
Podstawowa:
A. Melezini, K. Teszner, (red.), Krajowa Administracja Skarbowa. Komentarz, wyd. Wolters Kluwer, Warszawa 2018 r.
L. Bielecki, A. Gorgol, (red.), Ustawa o Krajowej Administracji Skarbowej. Komentarz, wyd. C.H. Beck, Warszawa 2018 r.
Uzupełniająca:
A. Gomułowicz, D. Mączyński, (Tax Law) Podatki i prawo podatkowe, wyd. Wolters Kluwer, Warszawa 2016 r.
E. Gwardzińska, M. Laszuk, M. Masłowska, R. Michalski, (Customs Law) Prawo celne, wyd. Wolters Kluwer, Warszawa 2017 r.
R. Oktaba, (Tax Law) Prawo podatkowe, wyd. C.H. Beck, Warszawa 2019 r.
Additional information
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