The principle of tax proceedings conduct arousing confidence in tax bodies. Theory and judicature

Ireneusz Nowak

Abstract


The aim of the publication is to point out that the principle of tax proceedings conduct arousing confidence in tax bodies has prescriptive character. All the same, as a legal norm to be universally binding, it has particular procedural effects for the tax bodies, and its contravention may lead to the cassation or invalidity allegation of an individual administrative act.


Keywords


general rules of tax procedure, principle of confidence, tax bodies, tax proceedings

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Print ISSN: 1643-8175, Online ISSN: 2451-0955, DOI prefix: 10.19197, Principal Contact: tbr@wsb.torun.pl