Prawo Budżetowe Państwa i Samorządu (Mar 2019)
Evidence from witness testimony on the ground of jurisdictional tax proceedings
Abstract
The basic purpose of this publication is to establish the role and significance of evidence from witness testimony in the system of evidence on the ground of jurisdictional tax proceedings. The author highlights that according to Article 181 of the Tax Ordinance Act a witness testimony forms a part of an evidence in the tax procedure. The adjudicating body needs to obtain the testimony which relates to circumstances which are essential to examining the case. Then, it is obliged to correctly assess the evidentiary value of the evidence. Hence, pursuant to the principle of a free assessment of an evidence, the body needs to refer to the testimony in its reasons for the tax decision. This article relates to i.a., the mode and form of taking testimony from the witness, legal restrictions, which apply when the testimony is given, as well as the prohibition of merging the procedural roles of the witness in a tax procedure.
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