FISCAL ADMINISTRATION IN POLAND

Foreword (Paweł Smoleń)

Chapter I
Preliminary Issues
ő 1. Polish tax authorities in the years 1918-1991
1. The historical grounds of the legal status of the Minister of Finance (Beata Kucia-Guściora)
2. The development of structures and responsibilities of the governmental tax authorities (Monika Mnnich)
3. A historical overview of the local self-government in Poland (Piotr Pomorski)
ő 2. Tax authority, fiscal administration - problems of definition (Monika Mnnich, Paweł Smoleń)
ő 3. The competencies and classification of tax authorities (Monika Mnnich)
ő 4. The transformation of the fiscal administration (Michalina Duda)
1. The E-Taxes Programme
2. The concept of transformation of Polish tax administration put forward by the PwC within the "e-Taxes Programme"

Chapter II
The Minister of Finance (Beata Kucia-Guściora)
ő 1. The Finance Minister‘s systemic position
ő 2. The tax powers set forth in the Tax Law Ordinance
1. General supervision concerning tax matters
2. The general powers of the Minister of Finance and his status within the scope of extraordinary proceedings
3. Competencies within the scope of tax law interpretation
4. Competencies within the scope of mutual agreements on establishing transaction prices
5. Competencies concerning the reception and exchange of information
6. Competencies within the scope of modification concerning the tax law relationship
7. Competencies within the scope of construing the powers of tax authorities
8. Competencies for modifying time limits and methods of tax payment
9. Technical and organisational competencies
10. Supervisory powers
ő 3. Final remarks

Chapter III
The Characteristics of Governmental Authorities of the Fiscal Administration in Poland (Monika Mnnich)
ő 1. Tax authorities
1. General remarks
2. The procedure for appointing and dismissing directors of tax chambers and heads of tax offices
3. The subject matter competence of tax authorities
3.1. The director of the tax chamber
3.2. The head of the tax office
4. The territorial competence of tax authorities
4.1. The director of the tax chamber
4.2. The head of the tax office
5. The subject matter and territorial competence of the heads of specialised and small tax offices
6. Competent tax authorities of the first instance
7. Changes to the competence of the tax authority during the taxation year
8. Settlement of disputes concerning the competence of tax authorities
ő 2. Customs authorities
1. General remarks
2. The process of appointing and dismissing the directors of customs chambers and the heads of customs offices
3. The subject matter competence of customs authorities
3.1. The director of the customs chamber
3.2. The head of the customs office
4. The territorial competence of the director of the customs chamber and the head of the customs office
5. The competence of the director of the customs chamber and the head of the customs office of the first instance
6. Disputes related to the competence of customs authorities
ő 3. Fiscal audit authorities
1. General remarks
2. The process of appointing and dismissing fiscal audit authorities
3. The subject matter competence of the director of the fiscal audit office, the structure and the scope of duties of the fiscal audit office
4. The territorial competence of the director of the fiscal audit office
5. The competence of the director of the fiscal audit office of the first instance
ő 4. Final remarks

Chapter IV
Commune administrator, borough administrator, mayor
ő 1. The systemic position (Michalina Duda)
1. The commune administrator, borough administrator, mayor as a public administrative authority
2. The commune administrator, borough administrator, mayor as a clerk of a commune office
3. The commune administrator, borough administrator, mayor as a local government employer and employee
4. The commune administrator, borough administrator, mayor as a public figure
ő 2. The tax authority‘s position in the tax structure (Michalina Duda)
1. Source of rights
2. The competence of tax authorities of the first instance
3. Subject matter competence
4. Territorial competence
5. Disputes related to the competence of the tax authority
6. The dismissal of the tax authority and its employee
ő 3. The tax powers of the commune administrator, borough administrator, mayor, deriving from the tax law regulations - selected topics
1. Interpretations of the tax law regulations (Michalina Duda)
2. Tax relief in the case of tax liabilities (Piotr Pomorski)
3. Extraordinary legal solutions in the case of tax liability expiration (Piotr Pomorski)
4. Assessment and collection of communal taxes (Piotr Pomorski)
ő 4. Final remarks (Piotr Pomorski)

Chapter V
The Local Government Appeals Council (Paweł Smoleń)
ő 1. Introductory remarks
ő 2. The organisational structure and the characteristics of the systemic position
ő 3. The scope of powers
1. General administrative powers
2. Tax powers
ő 4. Final remarks

Chapter VI
International Cooperation Between Tax Authorities (Marcin Burzec)
ő 1. Introductory remarks
ő 2. International cooperation based on the exchange of information
1. Agreements on the avoidance of double taxation
2. The Strasbourg Convention
3. European Union regulations in respect to cooperation within the exchange of information
3.1. Cooperation in the field of value-added tax
3.2. Cooperation in the field of excise tax
3.3. Administrative cooperation in the field of income tax and capital gains tax
ő 3. Cooperation in the field of delivery
ő 4. Cooperation in the field of tax collection
ő 5. Final remarks