Uzgodnienia między organem podatkowym a stroną wobec modelu postępowania podatkowego

Abstract

The article discusses the theoretical (conceptual) possibility to make settlements between a tax authority and a party in tax proceedings. It is argued that such settlements, conceived of as a process (pragmatic sense) and as a result of this process (apragmatic sense), are compatible with the model of tax proceedings. The conditions of their compatibility are threefold: first, the adoption of specific concept of a settlement (and the underlying concept of a dispute); second, making settlements in a way compliant with the binding law (both substantive and procedural); third, conducting settlements on the basis of argumentative model, i.e., one oriented towards legality and respecting rules of fair discourse. Ultimately, settlements satisfying the above conditions consist in the exchange of views concerning the merits of the case between a tax authority and a party, which favours rather than threatens the realisation of principles of tax procedure.