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Courts side with taxpayers, or a collection of true stories. Does appealing against a defectively served ruling cure the mistake made by tax authorities?

11 May 2022
Katarzyna STYPA-SADOWSKA
Not many taxpayers are aware of the fact that procedural regulations, i.e. regulations governing how tax audits, tax and customs inspections and tax proceedings should be conducted, are as important as the substantive regulations, i.e. those that regulate the way taxpayers are supposed to prepare their returns.