COMMENTARY ON THE ACT ON THE NATIONAL REVENUE ADMINISTRATION

Dive into an in-depth legal analysis with the latest commentary on the Act on the National Revenue Administration. This is an indispensable tool for anyone who wants to understand the intricacies of the Polish tax and customs system. The current edition, taking into account changes in the years 2017-2023, guarantees access to the most up-to-date information.

• Detailed analysis of the organization and tasks of the NRA and the Customs and Tax Service
• Complete discussion of control procedures, audits and audit activities
• Practical guidance on applying the regulations in official and judicial practice
• Legal assessment of the forms of action used by NRA bodies
• Interpretation of intricate provisions of the Act on the NRA
• Presentation of the rights and obligations of control bodies and controlled entities
• Discussion of police and intelligence procedures in the NRA

The commentary offers a comprehensive view of the National Revenue Administration, analyzing its structure, tasks and control procedures. Experts thoroughly discuss the organization and tasks of the NRA and the Customs and Tax Service, and make a legal assessment of the forms of action used by the NRA bodies in performing their tasks. The publication includes a detailed discussion of control procedures, including customs and tax control, audit, audit activities, official verification, test purchase, focusing on their course, presentation of the rights and obligations of control bodies and controlled entities, as well as forms of completion of these controls.

The authors undertook the interpretation and assessment of the intricate provisions of the Act on the NRA, identifying practical problems and indicating the possibility of their application in official and judicial practice. In this respect, their views were presented against the background of often controversial positions taken in the case law of administrative courts and the Supreme Court. The latter concern not only control and jurisdictional procedures, but also employment relationships, including those related to the so-called privatization and claims for reinstatement to service. The book is an invaluable aid to judges, lawyers, legal advisors, prosecutors and tax advisors, as well as to employees and officials employed in the organizational units of the NRA and the Ministry of Finance, economists and accountants serving taxpayers and payers of taxes.

Thanks to this commentary, you will gain in-depth knowledge of the functioning of the National Revenue Administration, understand the principles of customs and tax control and acquire the skills to interpret complex legal provisions. It is an essential read for every professional related to the area of taxes and customs law, as well as for students of law and administration who want to expand their knowledge in this area. The publication contains 1680 pages of detailed analysis, presented in a hardcover to ensure durability and ease of use.