Is it possible to speed up the tax procedure?


Lengthy administrative proceedings cause significant delays in settling the case. When planning specific projects - whether private or economic - you should also take into account the time to arrange the necessary permits and decisions.

We write about the deadlines for considering a case by the office and how to speed up the process of considering cases later in this article.

Tax proceedings - time to settle the matter

The time limits provided for handling matters by the office are regulated in the Code of Administrative Procedure (hereinafter: the Code of Administrative Procedure). Pursuant to Art. 35 of the Code of Civil Procedure public administration bodies are obliged to deal with matters without undue delay.

Moreover, cases that may be examined on the basis of evidence presented by the party, together with a request to initiate proceedings, should be dealt with immediately.

The case should also be settled without undue delays, if it is possible to consider on the basis of facts and evidence commonly known or known ex officio to the authority before which the proceedings are pending.

Moreover, a delay in considering a case cannot take place when an authority may issue a decision-making act on the basis of the data it disposes of.

On December 16, 2008, the Voivodship Administrative Court in Opole, in judgment ref. Act II SA / Op 555/2008 ruled: “Immediately means without delay, immediately - immediately. However, it should be borne in mind that even in the simplest case, a public administration body should analyze the legal status and have time to become familiar with the actual status of the case. In such a situation, however, the authority should not exceed the deadline (...) ”.

The subsequent parts of this provision indicate that the settlement of a case requiring explanatory proceedings should take place no later than within a month, and a particularly complex case - no later than within two months from the date of initiation of the proceedings, and in appeal proceedings - within one month from the date of receipt of the appeal. .

The above-mentioned rules do not include the time limits provided for by law for the performance of certain activities, as well as periods of suspension of the proceedings and periods of delays caused by the fault of the party or for reasons beyond the control of the authority.

For example, the violation of the time limits will not take place when the party has not completed the formal deficiencies in the application, despite a request to remedy the deficiencies. According to the judgment of the Provincial Administrative Court in Warsaw of August 9, 2013, file ref. Act I SAB / Wa 302/2013, the inactivity of a public administration body can occur when it has not taken any action in the case, but also when it has taken them, but despite the statutory obligation, has not completed the procedure by issuing a decision or other administrative act.

Obligation to inform about delay in settling the matter

If the case is not resolved on time, the authority is obliged to inform the parties of the pending proceedings about it. To this end, he should provide the reasons for the delay and set a new time limit for settling the matter.

Practice shows that the authorities even several times postpone the settlement of the case and do not provide any circumstances. In turn, the new date is also changed.

In the event that such proceedings of the authority last longer than 2 months, the party may lodge a complaint against the failure to settle the case on time.

Complaint and request to remedy the violation of law

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The party is entitled to a complaint to a higher degree of authority against protracted proceedings and against those in which the case was not settled in a timely manner.

Depending on the authority that is dealing with the case, the appeal may be referred to different institutions. A detailed list of higher instance bodies can be found in Art. 17 of the Code of Administrative Procedure

In addition, the party has the option of summoning the authority to remedy the violation of the law. In the event that the body of a higher degree does not exist, the summons shall be brought to the one who hears the case. This is the provision of Art. 37 of the Code of Civil Procedure

The complaint should meet the requirements set out in Art. 63 par. 2 of the Code of Civil Procedure, i.e. contain at least the indication of the person from whom it comes, its address and the request, which in this case will be the appointment of the body conducting the case a final date for its settlement.

In addition, a brief justification must also be provided, which indicates in particular the moment of initiation of the administrative procedure and the expiry of the deadline for its completion. In a situation where the entity calls the authority to remedy the infringement of the law, it should also be mentioned that the procedure was protracted.

Consequences of submitting a complaint - additional deadline

As a rule, the complaint is examined by the body of a higher degree. The latter may find the complaint justified or unfounded, e.g. in the case of further formal defects. Recognition of the submitted measure results in setting an additional time limit for settling the case and ordering the explanation of the reasons and determination of the persons responsible for not settling the case on time. In some situations, measures are also taken to prevent future cases from being missed.

Moreover, in accordance with the wording of Art. 37 of the Code of Civil Procedure the authority also determines whether the failure to settle the case on time was in gross violation of the law.

It should also be mentioned the consequences of the lack of timeliness due to the fault of officials, who may therefore be held liable for order or disciplinary action.

Court proceedings

If the complaint is rejected, the party may file a complaint with the administrative court. Such a complaint may be lodged when there is no longer any right of appeal - such as a complaint, appeal or request for reconsideration of the case.

A party may lodge a complaint within 30 days from the date of receipt of the decision of a higher degree authority or after the lapse of 60 days from the date of the summons to remedy the violation of law, if such a summons was left unanswered. Basically, the complaint fee is PLN 100. The recognition of the complaint is connected with the determination whether the inactivity or excessive length of the proceedings took place with a gross violation of the law. Moreover, the court obliges the authority to settle the case within a specified period.