Oddziaływanie wyroków wojewódzkich sądów administracyjnych w czasie – wybrane zagadnienia

Abstract

The aim of this paper is to analyze the effectiveness of administrative courts judgments considered in terms of their impact over time for selected forms of action and inaction (inactivity) of tax authorities relating to the implementation of tax liability on the basis of Tax Law. Furthermore, this paper analyzed the impact of such judgments in time for the parties to respect the legal situation for tax purposes. In the simplest terms, the impact of judgment at the time means to have an effect on the legal consequences in respect of the contested act, interpretation or action back (retroactive – ex tunc) or from the time of its announcement (ex nunc). By influencing the action or inaction (inactivity) of tax administration the judgment of administrative court has also impact on the legal situation (procedural and substantive) for both the authority as well as the recipient of that authority. The effectiveness of the impact at the time of the judgments of provincial administrative courts depends largely on whether the court upheld the complaint or dismiss it. In case of taking into account the effectiveness depends on the type of penalties leading to the overthrow of the contested act, interpretation or actions, provided for in the Law on proceedings before administrative courts. We should also take into account and distinguish the impact point on appeal challenged action or inaction (inactivity) of the tax authorities from the impact – in a certain sense indirect – on the tax law situation (procedural and substantive) of the entity.