O potrzebie nowelizacji ustawy Prawo o postępowaniu przed sądami administracyjnymi w zakresie kognicji sądów administracyjnych – uwagi na tle funkcjonowania instytucji wydawanych przez Ministra Finansów interpretacji ogólnych przepisów prawa podatkowego na wniosek

After two years of functioning of the institution of general interpretations of tax law issued by the Minister of Finance on motion filed by taxpayers, important questions arose whether existing regulations of the Act on the Proceedings before Administrative Courts are compatible with the changes introduced by the Polish legislator in the Tax Ordinance Act. In the autohor’s opinion, rules regarding competence of administrative courts may require urgent change. Article aims to examine whether under existing (and suggested by the author) regulations of the Act on Proceedings before Administrative Courts it is possible for administrative court to control legality of general interpretations of tax law and rulings issued on the basis of the Article 14a § 4- 5 of the Tax Ordinance Act. Article concludes that from the author’s point of view, taxpayer regulations regarding competence of administrative courts in the field of general interpretations are not completely clear. In the author’s opinion, it is necessary to amend Article 5 of the Act on the Proceedings before Administrative Courts which regulates cases in which competence of administrative courts is excluded.