Kontrola celno-skarbowa – wybrane aspekty ustrojowe i proceduralne

Abstract

The effect of the modernization of the public finance administration, which consists of the consolidation of the previous organizational structures of the tax, customs and control administration, was the establishment of The National Revenue Administration from 1 March 2017. The authors focus on the presentation and assessment of selected legal elements of customs and tax control, characterizing and distinguishing it from other applicable procedures for monitoring the performance of obliged entities due to public law, in particular tax control – regulated by the provisions of Section VI of the Tax Ordinance and control of entrepreneurs – regulated by the rules included in Chapter 5 of the Act – Entrepreneurs’ Law. The authors emphasize that customs and tax control is a procedure that uses not only typical legal instruments known to administrative law, but also instruments specific to the operations of the police and intelligence agencies. It is also worth noting that this is not a control procedure that could be applied by heads of tax offices, in whose jurisdiction the right to conduct tax inspections and audits lies. On the one hand, the authors point to the autonomy of the newly established control procedure, and on the other, they note the dualism of control procedures focusing on the verification of the same subject areas.