In Polish tax law, in addition to tax control and inspection activities, there is also customs and fiscal control, which covers not only tax law like the first two procedures, but also, among others, customs law, organizing and conducting gambling games or counteracting money laundering. The competences in the scope of customs and fiscal control are much broader than tax control and it could successfully remain the only typical control procedure in the Polish tax system. At the same time, instead of tax control, the head of the tax office should have broader competences within the inspection activities procedure.
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