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
Course coordinators
Mode
Learning outcomes
Knowledge about the organization and activities fiscal administration
Assessment criteria
Multiple choice test
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 2017 r.
Additional information
Information on level of this course, year of study and semester when the course unit is delivered, types and amount of class hours - can be found in course structure diagrams of apropriate study programmes. This course is related to the following study programmes:
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: