<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>In Poland, the administration of justice, including in tax matters, is exercised by the provincial administrative court in the first instance, and the Supreme Administrative Court, as an appeal (cassation) court. In this article, its author discusses the repeatedly changing rules of conduct in tax matters before the Supreme Administrative Court during the COVID-19 pandemic (for the period 2020 – July 2021). The almost one-and-a-half-year duration of the pandemic allowed for the formulation of conclusions relating to both the legal solutions and the practice of litigation in tax matters before the Supreme Administrative Court during this period. In the work, the author presents his conclusions based on the judicature of the Supreme Administrative Court and the available statistical data on the completed court hearings and closed sessions, as well as resolved cassation complaints in tax matters.</p>
</abstract>

In Poland, the administration of justice, including in tax matters, is exercised by the provincial administrative court in the first instance, and the Supreme Administrative Court, as an appeal (cassation) court. In this article, its author discusses the repeatedly changing rules of conduct in tax matters before the Supreme Administrative Court during the COVID-19 pandemic (for the period 2020 – July 2021). The almost one-and-a-half-year duration of the pandemic allowed for the formulation of conclusions relating to both the legal solutions and the practice of litigation in tax matters before the Supreme Administrative Court during this period. In the work, the author presents his conclusions based on the judicature of the Supreme Administrative Court and the available statistical data on the completed court hearings and closed sessions, as well as resolved cassation complaints in tax matters.

Proceedings in Tax Matters Before the Supreme Administrative Court during the COVID-19 Pandemic (2020 – July 2021)

Białostockie Studia Prawnicze

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

In Poland, the administration of justice, including in tax matters, is exercised by the provincial administrative court in the first instance, and the Supreme...

Proceedings in Tax Matters Before the Supreme Administrative Court during the COVID-19 Pandemic (2020 – July 2021)

Published Online: Nov 26, 2021

Page range: 213 - 226

Received: Jul 31, 2021

Accepted: Oct 30, 2021

DOI: https://doi.org/10.15290/bsp.2021.26.04.12

Keywords
covid-19 pandemic, Supreme Administrative Court, tax cases

© 2021 Sławomir Presnarowicz, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Proceedings in Tax Matters Before the Supreme Administrative Court during the COVID-19 Pandemic (2020 – July 2021)

Published Online: Nov 26, 2021

Page range: 213 - 226

Received: Jul 31, 2021

Accepted: Oct 30, 2021

DOI: https://doi.org/10.15290/bsp.2021.26.04.12

Keywordscovid-19 pandemic, Supreme Administrative Court, tax cases

© 2021 Sławomir Presnarowicz, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
covid-19 pandemic, Supreme Administrative Court, tax cases