The use of evidence collected in other procedures in the course of Polish tax proceedings – comments on the background of the judgment of the Court of Justice of the European Union of October 16, 2019 (C-189/18)

Abstract

The subject of the analysis is the legal regulation regarding the materials which are used in tax proceedings. Although the applicable tax regulations provide for the possibility of using material from other procedures as evidence, numerous doubts arise as to the purpose, scope and validity of the use of materials in the light of the protection of the taxpayer’s rights. The tax authorities are, therefore, limited in using these materials in connection with the obligation to retain the right of the party to participate in the proceedings, the right to privacy, and compliance with the principle of legality. The case-law of the Court of Justice of the European Union and Polish administrative courts is particularly important, as it points to the obligation to assess the legality of materials obtained in the course of a different procedure by tax authorities.

Keywords

• tax procedure
• evidence proceedings
• the right party to participate
• taxpayer’s rights
• protection of taxpayer’s rights