Common Contracts

Keywords: tax ordinance, tax agreement, public law, private law Słowa kluczowe: ordynacja podatkowa, umowa podatkowa, prawo publiczne, prawo prywatne

January 23rd, 2020

• Filed
  January 23rd, 2020

Abstract: A change in the perception of the relationship between the tax debtor and the tax creditor is necessary. The regulation of non-governing forms of operation of tax authorities is the normative basis that determines the change in the way in which tax matters are dealt with. This article reviews the proposal for consensual resolution of disputes contained in the draft of the Tax Ordinance of March 8, 2019. In this draft, a chapter entitled “Tax agreement” was included, which is devoted entirely to the structure of the tax agreement. However, to what extent does the outlined legal structure of the tax agreement make it possible to create a negotiating space between the tax- payer and the tax authority? The consensuality that the parties strive for should foster the pursuit of the private interest in the optimal dimension and, at the same time, should not affect the public inter- est. This is possible. In this way, the equality of parties manifests itself in the framework of consu