Streszczenie
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,
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