The costs of enforcement activities in administrative proceedings before administrative authority – unnamed tax?
Katarzyna Kułak-Krzysiak
Katolicki Uniwersytet Lubelski Jana Pawła Ihttps://orcid.org/0000-0001-6771-4188
Abstract
The enforcement activities regulated in the Act on Enforcement Proceedings in Administration have a significant impact on the situation of the Obliged during the enforcement proceedings. There is talking about art. 64 of the Act. and regulations regarding the amount of enforcement costs. These provisions arouse much controversy in contact with the provisions of the Polish Constitution and other provisions regarding the rights of individuals in proceedings before public administration authority. As indicated by the Constitutional
Tribunal in its judgment of 2016 and the Ombudsman, cost-related provisions constitute an additional tribute and should be amended in the scope of their adoption. At determining enforcement costs it should not reach for raising the unjustified income with the scale, the time consumption, or the degree of complicating enforcement activities. The amount of enforcement costs should be equivalent to real expenses. They should not constitute the income for the enforcement authority. Keeping the rational relation between the amount
of fees, but activities of the authority, for the withdrawal is significant of which these payments were calculated.
Keywords:
enforcement authority, tax, enforcement actions
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