Wszczęcie postępowania podatkowego – istota i charakter prawny

The provisions of the Code of Administrative Procedure of 1960, regulating the initiation of the administrative procedure, continue to function under the Tax Code of 1997 in an almost unchanged form. Excluding the tax matters from the administrative procedure legislator omitted the specificity of the tax assessement, especially self-assessement. As a consequence, norms of initiating of the tax procedure fully relates only to the general tax procedure, that serves only to the undertaking of the administrative acts by the tax authority. Furthemore, from the ontological point of view, object which is initiation of the procedure is not the first procedural action in the case, but an event, accompanying that kind of action both the authority’s and the tax-payer’s, carried out at this stage of the application of tax substantive law in the self-assessement procedure. Tax procedural law does not distinguish those situations properly, what causes serious problems with legal interpretation of the tax rules of proceeding. The aim of this article is to give some basic legal and philosophical remarks on this problem.