one of the basic constitutional principles provides that state authorities operate on the basis and within the limits of the law. In other words, power can only take action against a citizen (tax collector) if the legal provision expressly permits it. So much for theory. In practice, any official or official may consider that, since he represents power, he can do anything and he does not have to explain it to anyone.
Disparity between a strong state body and a weak individual can be particularly felt in tax proceedings. The entrepreneur can then use a whole range of protection measures guaranteed by the law, but the tax appears to be the one with greater opportunities.
HEARINGS FROM THE PROCUREMENT PROCEDURE AS A PRESENT TO THE TAX AUTHORITY
A wiretap operation can be conducted against suspects of various crimes. If such a person contacted an entrepreneur by telephone, the evidence becomes double. On the basis of this, it can be considered that someone e.g. did not pay the tax, although they should. Can such evidence obtained as a “accident” be passed on to the fiscal officer and then the proceedings started?
The answer is so difficult that the Supreme Administrative Court (which is in the hierarchy much higher than any tax authority) has come to doubt. NSA Composition Recognising one of many VAT fraud cases, he decided to present this issue to the enlarged NSA composition, which will decide how this "Gordian node" can be resolved.
The resolution on this matter may take on great importance by setting a border on surveillance used by the state authority to protect the interests of the Treasury.
RECOGNITION OF WITHOUT PAYING TAXES AS OVERSEQUENT VALUE
For some time now, a great deal has been heard of a crusade to seal taxes. New initiatives are being created to increase the revenue of the State Treasury.
It should be remembered, however, that in the rule of law, the authority is obliged to actively protect a number of goods. The financial interest in the budget is not the only one on this list. In addition, a whole range of values in the category of civil rights and freedoms can be mentioned. The powers of power and the remedies of the individual must be defined in an abstract but at the same time precise manner.
Whenever there is a conflict of value (e.g. the financial interest of the state and the privacy of the citizen) the process referred to in constitutional law should be used as "weighting of goods".
The enlarged composition of the Supreme Administrative Court will decide to what extent the tax authorities may obtain operational data from the prosecution in order not to violate the other constitutional principles and guarantees. According to Article 2 The Constitution of the Republic of Poland is a democratic legal state that implements the principles of social justice.
source: https://www.forbes.pl/prawo-i-podatki/podsluchy-w-postepowaniach-podatkowych-czy-to-legalne/zvebjvx
Author:
Andrzej Dmowski
Managing Partner Russell Bedford, Doctor of Legal Sciences, Lawyer, Tax Advisor, Restructuring Advisor, Certified Public Accountant – Expert Auditor in Ireland, Certified Fraud Examiner - Expert in Crime Detection and Abuse, Certified Internal Controls Auditor - International Internal Auditor.
Graduate of the University of Cambridge - British Centre for English and European Legal Studies - Faculty of Law and Administration, Graduate and Fellow of the Faculty of Law and Administration of the University of Warsaw.
Specializes in settlement of transactions between related entities - transfer pricing, legal and tax aspects of M&A and issues concerning derivatives of financial instruments.