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No. 5 (2024)

Artykuły

The function of “interim protection” in tax-related proceedings before administrative courts compared to other proceedings

  • Katarzyna Adydan
Published: 2024-07-12

Abstract

The article presents the results of an analysis regarding the application in administrative procedure of the institution of so-called „interim protection”, provided for in Article 152(1) of the Law on Proceedings Before Administrative Courts (LPBAC). The article discusses selected issues related to the application of protection provided for in Article 152(1) LPBAC in administrative court proceedings in tax matters, taking into account the objectives to be achieved in connection with the application of the aforementioned institution. The aim of the analysis presented in the article is to verify the thesis presented in legal scholarship, according to which the application of Article 152(1) LPBAC does not warrant the statement that no act or action produces legal effects until the judgment granting the appeal against the act or action becomes final, and that the application of Article 152(1) LPBAC requires consideration of the nature of the proceedings and the circumstances of the case. The analysis of the practice of applying the regulation confirms that the aim of Article 152(1) LPBAC is primarily to protect the party to the proceedings (addressee of the administrative decision). As a result, it is concluded that this provision cannot be applied automatically, and its application must be decided on a case-by-case basis, taking into account the nature of the act or action and the facts of the case. Additionally, an attempt is made to discuss the possible consequences of the adopted interpretation for the application of interim protection in non-tax proceedings, with references to examples from the construction and pharmaceutical industries.

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