Gloss aproving the resolutions the Supreme Administrative Court of the Service of May 24, 2021, ref. no. I FPS 1/21

The gloss draws attention to the fact that in the commented resolution the Supreme Administrative Court in created the construction of indirect control of certain financial actions of the pre-trial investigation bodies in fiscal penal proceedings, which produce effects in the material-legal situation of the taxpayer. The resolution is undoubtedly an example of the law-making (norm-creating) role of the jurisprudence of administrative courts. The ruling guaranteed the comprehensive (complete) nature of the administrative court's control over the activities of the tax authorities, also when certain material-legal effects are triggered by actions taken under the provisions of criminal law by the financial pre-trial authorities.