Posługiwanie się w sprawach podatkowych materiałem pochodzącym ze spraw karnych lub karnych skarbowych

Abstract

The problem that the evidence collection process in tax matters reveals is the interpretation of Article 181 of Tax Ordinance Act. Among others, one of the categories of evidence in tax proceedings listed in this provision are “[…]materials collected in the course of criminal proceedings or proceedings in cases involving fiscal crimes or offenses”. The paper explains the understanding of the abovementioned wording and considers whether it allows the tax authority to include the protocols of witness hearings, carried in the course of other criminal, penal fiscal or tax proceedings against other entities, into the case files, instead of hearing the witnesses on its own. In order to response to those doubts the case law of the Supreme Administrative Court was analyzed, including the adjudication made in the context of the judgment of the CJEU of 17 December 2015, C-419/14, WebMindLicenses.