Tax proceedings 2600-DSFRz3pfpPP
1. Explanation of the rules of tax proceedings;
2. Explanation of differences in the scope of administrative activities of tax authorities - verification activities, tax proceedings, tax audit and indication of the legal basis in this respect;
3. Subject of tax proceedings (active and passive);
4. Explanation of concepts - local, material and instance jurisdiction, jurisdiction of tax authorities;
5. Party to tax proceedings and power of attorney;
6. Deadline for settling tax matters and limitation periods in tax law;
7. Initiation of tax proceedings and reasons for suspension of tax proceedings;
8. Types of evidence in tax proceedings;
9. Types of decisions issued in tax matters;
10. Provisions in tax proceedings;
11. Ways to appeal against decisions and resolutions (appeal and complaint);
12. Rules for preparing procedural documents, in particular applications for restoring the deadline for filing an appeal and appealing against a tax decision;
13. Execution of a tax decision, the rigor of immediate enforceability and the rules for its imposition;
14. General rules related to extraordinary procedures in tax proceedings (resumption of proceedings, annulment of a tax decision and amendment or annulment of a final decision);
15. General discussion of judicial review of tax decisions.
Type of course
Mode
Learning outcomes
Student after completing the course:
In terms of knowledge:
K_W01 Knows and understands terminology regarding tax proceedings to an advanced level;
K_W02 Knows and understandsto an in-depth extentrules,procedures and practices relating to tax proceedings;
K_W03 Knows and understandsadvanced economic theories and modelstax proceedings;
K_W04 Knows and understandsat an advanced levellegal regulations regarding tax proceedings;
K_W05 Knows and understands to an advanced degree technological, social, political, legal, economic and ecological processes and phenomena and their impact on tax proceedings.
In terms of skills:
K_U01 Is able to use the theory of the discipline of economics and finance and complementary disciplines (management and quality sciences, legal sciences) to recognize, diagnose and solve problems related to tax proceedingsusing the appropriate selection of sources and adapting existing methods;
K_U02 Is able to correctly interpret technological, social, political, legal, economic and ecological processes and phenomena and their impact on tax proceedingsusing the appropriate selection of sources;
K_U03 Is able to independently and collectively prepare analyses, diagnoses and reports regarding tax proceedings and present them communicatively, using IT and communication tools.
K-U05 Is able to plan and organize own and team work in the field of tax proceedings
K_U06 Has the ability to self-educate and improve acquired qualifications in the field of tax proceedings
In terms of attitudes:
K-K01 Is ready to assess and critically approach situations and phenomena related to tax proceedings
K_K03 Is ready to comply with professional ethical standards in the field of tax proceedings
Assessment criteria
Learning outcomes are verified on an ongoing basis while discussing legal regulations regarding tax proceedings and finally during the seminar.
The assessment consists of a single-choice test and open questions
Marking criteria:
There are 70 points up for grabs.
Rating scale:
• up to 19 points - grade 2.0
• 20-29 points - grade 3.0
• 30-39 points - grade 3.5
• 40-49 points - grade 4.0
• 50-59 points - grade 4.5
• 60-70 points – grade 5.0
Additionally, activity during classes (solving tasks, cases and preparing procedural documents) is taken into account. This gives a maximum of 5 additional points added to the final grade
Bibliography
Materials for listeners prepared by the lecturer.
B. Brzeziński, A. Franczak, M. Kalinowski, Polskie prawo podatkowe, Warszawa 2024;
P. Dąbek, K. Stolarski, Ordynacja podatkowa. Prawo materialne i procesowe, Warszawa 2023,
A. Mariański (red.), Ordynacja podatkowa. Komentarz, Warszawa 2023;
Ustawa z dnia 29 sierpnia 1997 r. Ordynacja podatkowa;
Ustawa z dnia 30 sierpnia 2002 r. Prawo o postępowaniu przed sądami administracyjnymi.
Additional literature:
Judgments of administrative courts;
Individual interpretations of tax law provisions.
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: