Tax Evidence Proceedings in Polish Tax Law – General Characteristics

Abstract

Along with the evidence, evidence proceedings represent a key element of tax proceedings regulated by the Tax Ordinance Act (TOA) of August 29, 1997. It seems to be most essential stage due to its expediency and legitimacy. Therefore, it is important to be aware when all legally available methods to provide evidence get exhausted. Due to an open evidence catalogue it is possible to make findings in any legally permissible mode. Besides, evidence in tax proceedings has equal evidentiary value and
should not be prioritized. Activities like obtaining, gathering or evaluating the evidence collected through a case must meet all the
requirements of the law. Therefore, the tax administration authority, a party and other entities involved in the proceedings are obliged to perform the statutorily indicated activities and duties to comply with the general principles of tax proceedings, as they constitute a model of proper procedures.