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Dr Krzysztof Teszner
ORCID: 0000-0002-7398-582X
Ph.D., Assistant Professor at the University of Białystok, Faculty of Law, Department of Law and Administrative Proceedings; tax advisor. Member of the Expert Team for Local Tax Law, member of the Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, lecturer at postgraduate studies in administrative enforcement at the National Tax School, author of over 130 publications in the field of tax and administrative law and
DOI: 10.33226/0137-5490.2021.5.7
JEL: K22, K23, K34

judgment of the Supreme Administrative Court of 27 April 2020, I FSK 491/20

The judgment of the Supreme Administrative Court concerns the issue of control of the application of the blockade of the entrepreneur's bank account by the tax administration due to the possibility of its use for tax frauds. The Court's view that the premises of a short account blockade are subject to court-administrative control is correct. This results from the pro-constitutional interpretation of Article 119zv § 1 and Article 119zw § 1 of the Tax Ordinance. However, the position of the Court that the control of the premises of a short blockade is possible only as a result of an appeal against the decision of the Head of The National Fiscal Administration (KAS) on the extension of the blockade of the entrepreneur's bank account for a fixed period cannot be approved.

Keywords: bank account blocking; tax ordinance; administrative court proceedings
DOI: 10.33226/0137-5490.2020.4.4
JEL: K22, K23, K34

Binding rate information is a new type of tax decision. The essence of this decision is to classify the goods or services and determine the correct VAT rate. Binding rate information is the result of a separate interpretation procedure. In the article the Author analyzes and evaluates the regulations governing the issue of binding rate information. He emphasizes the importance of this institution and its legal nature in comparison with other tax interpretation procedures, as well as indicates specific aspects of the investigation in cases of issuing BRI. In conclusion, a postulate was formulated to change some procedural solutions in the field of supervision and judicial control of issued binding rate information.

Keywords: binding rate information; tax procedure; tax decision; value added tax; Tax Ordinance

Ph.D., Assistant Professor at the University of Białystok, Faculty of Law, Department of Law and Administrative Proceedings; tax advisor. Member of the Expert Team for Local Tax Law, member of the Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, lecturer at postgraduate studies in administrative enforcement at the National Tax School, author of over 130 publications in the field of tax and administrative law and proceedings.