Tax procedure 2200-7A18

The subject of the lecture is tax proceedings, that is, proceedings in assessing and verifying tax obligations.
The classes cover the issues of proceedings before tax adjudicating bodies. The issues include first instance proceedings, appeal proceedings and supervisory proceedings against final decisions. Detailed issues include the course of activities, authorities, formal requirements for evidence and legal measures.

Type of course

obligatory courses

Mode

Classroom

Prerequisites (description)

The main purpose of the course in the subject of Tax proceedings is to familiarize students with the principles of conducting tax matters. The scope, general principles, entities and course of tax proceedings will be analyzed.

Course coordinators

Karolina Tetłak

Learning outcomes

The acquired knowledge is of practical importance for assessing the proper operation of tax authorities in individual cases, both in administrative proceedings and in the case of other contacts with the tax apparatus.

Assessment criteria

The course ends with an exam. The exam is carried out in writing. The basis of assessment is substantive correctness, completeness, consistency and ordering of answers.
The grade for the exam is 100% of the grade for the subject.

Practical placement

Bibliography

Literature in polish:
S. Babiarz, B. Dauter, B. Gruszczyński, A. Kabat, M. Niezgódka - Medek, Tax Code. Commentary, Wolters Kluwer Polska, Warsaw 2019.

Additional information

Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system:

Description of 2200-7A18 in USOSweb