Merytoryczne orzekanie przez sądy administracyjne a sytuacja prawna jednostki w prawie podatkowym - wybrane problemy

Abstract

Through the substantive competence of administrative courts, the judgments of these courts may shape tax-legal situation of individual despite the lack of legal regulations directly referring to such decisions of these courts. It should be noted, however, that a substantive judgment of an administrative court replaces a tak decision in both substantive and formal aspects. The first one is connected with the fact that a tax case is decided directly by a judgment of an administrative court and not by a tax decision of a tax authority. The second is connected with the fact that the tax proceedings are terminated by a court  judgment and not by a decision of a tax authority. Consequently, when analysing the tax law provisions in each case where the law makes an entity's tax situation conditional on the issuance or delivery of a tax decision, it shoud be borne in mind that the same effects as this administrative act may also be produced by the administrative court.