Article 199a of the Tax Ordinance Act in Polish Legal Regime

Abstract

The regulatory function of Article 199a [Tax Ordinance Act, hereinafter: T.O.] is to supplement tax authoritiescompetences deriving from other regulations of evidence proceeding to establish the facts. Determination of a transaction hidden under apparently correct fiscal and legal state of affairs results in consequences that can be seen in private law, tax law and, ultimately, penal fiscal law. The purpose of the paper is to point out to inter-dependencies that relate to final decisions and to the whole process of decision taking in the above-mentioned aspects of application of law.JEL Classification: K34