Współdziałanie organów administracji publicznej przy wydawaniu decyzji podatkowych – aspekt proceduralny

Abstract

The article is focused on cooperation of public authorities when they are issuing tax decisions in the light of Article 209 of the Tax Ordinance Act. The Author highlights that the ratio legis of such cooperation applies only if detailed tax law provisions (the so-called substantive law) condition the issuance of an individual tax act on another public authority’s taking its stand. This is because Article 209 of the Tax Ordinance Act sets only procedural basis for cooperation of authorities in issuing tax decisions. Thus, it is the authority that conducts the main proceedings (a tax authority) that is responsible for identification of facts which are necessary to apply specific substantive law regulation and handle the matter substantively.