Analiza art. 233 § 3 Ordynacji podatkowej w kontekście zasady dwuinstancyjności postępowania wynikającej z art. 78 Konstytucji RP

Abstract

The principle of two-instance proceedings is one of the most important procedural guarantees which aim to ensure the respect of individual rights. This principle has been regulated in article 78 of the Constitution of the Republic of Poland. In the system of law, the rule is that the appellate body may adjudicate both reformatively and cassationally. One exceptions to this rule is provided for in article 233 § 3 of the Tax Ordinance. If the appeal is successful, this provision empowers the local government appeals board only to overrule the decision issued by the first instance authority on the basis of administrative discretion. The aim of this article is to analyse article 233 § 3 of the Tax Ordinance in the context of the principle of two-instance proceedings. In the opinion of the author of this paper, this provision constitutes an unjustified limitation of the right to two-instance proceedings.