The Formal Premises of Admissibility of a Court Complaint Brought Against the Tax Authority’s Decision

Abstract

The aim of the publication is to present the practical consequences of non-compliance by the taxpayer appellant against the decision of the second instance tax authority with the formal requirements set by the legislator to that procedural document (a complaint). The study used the following test methods: studies of literature, an analysis of national laws and rulings of administrative courts. The analysis – above all of the rulings of administrative courts – allowed to establish that the mere drafting and bringing the taxpayer complaints to court does not guarantee that the court will recognize the merits of the case and issue a ruling. This means that not in every case the court will check the contested decision of the tax authority. If the court finds that the complaint is inadmissible because the applicant did not comply with the formal requirements of complaint, the court will reject the complaint by a decision in closed session.