https://doi.org/10.31648/cetl.2340
This article analyses and presents the complementary assessment in a tax proceeding regulated
in the art. 230 the Act of 29 August 1997. The established solution raised great interest in literature
and judicial decisions of the administrative courts. The legislator decided that the administrativereview
authority was obliged to remand the case to the first-instance tax authority in order
to amend the issued administrative decision if the tax liability or a taxable base was determined
or specified in an amount lower than that proceeding from provisions on tax law. The first-instance
tax authority issued a new administrative decision in accordance with the legal state in force
on the day tax liability arose.
The author notices that the mentioned regulation made the legal position of parties worse,
due to the fact that the first-instance authority could have issued a new administrative decision
detrimental to the party petitioning for review.
However it must be noted that the institution of the complementary assessment was revoked
in 2013. It means that the party’s situation can’t be worsened unless the appealed administrative
decision grossly breaches law or the public interest.
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