Przebieg kontroli skarbowej zgodny z przepisami prawa – zadania i kompetencje urzędów skarbowych

The Act on Fiscal Control has been in force for over twenty years already, still there is little literature on the issue of control proceedings based on this act. In her article, the author describes the course of those proceedings, discussing selected problems and their consequences. She proposes to simplify the procedures and formal requirements, so that the fiscal body can have strictly control powers that do not breach the principles of a democratic state of law.