Czy urząd skarbowy może oprzeć decyzję na dowodach z cudzej sprawy?

If you need assistance with a tax proceeding or audit, or if you want your rights effectively protected, contact us. You can find the link to the form here: https://dziendobrypodatki.pl/doradztwo Imagine that the tax office issues a decision against you. But the key findings don't come from your case, but from a proceeding against someone else, to which you had no access. Sounds like a problem? This is precisely what Adam Bartosiewicz will discuss with his guest today. How can tax authorities use evidence from other proceedings? What are the limits of borrowing findings? Does a taxpayer have the right to defend themselves against such actions? More content? Check out our social media:   / dziendobrypodatki.pl     / dziendobrypodatki     / dzien-dobry-podatki   00:00 Introduction 02:41 Evidence as the basis for a decision and general principles (Articles 122 and 187) 07:13 The authority as the host of the proceedings and the principle of officiality 09:54 Evidence before administrative courts (Voivodeship Administrative Courts and Supreme Administrative Courts) 11:10 It's not worth hiding evidence "for a reason" 12:07 Using evidence from other proceedings 14:46 Anonymization of materials and its limits 17:22 When anonymization goes too far – examples from practice 18:38 The same attorney in a tax and criminal case 21:13 CJEU ruling in the Glencore case 24:35 How to retrieve the full text Documents 28:51 Witnesses from Other Proceedings and the Active Participation of the Party 34:03 Summary If you work professionally with taxes – particularly if you run an accounting office or are a tax advisor – join the Dzień Dobry Podatki Club: https://dziendobrypodatki.pl/klub/ Podcast website: https://dziendobrypodatki.pl/