Protection of a Taxpayer’s Rights and the Admissible Scope of Information Provided under Article 45 (1) of the National Tax Administration Act: Approving Commentary on the Judgment of the Polish Supreme Administrative Court of 4 May 2021 (III FSK 928/21, LEX no. 3181325)

In the analyzed judgment, Polish Supreme Administrative Court sets limits on tax authorities’ request for access to information pursuant Article 45 (1) of National Tax Administration Act. rationale emphasized that this provision concerns a specific form authority’s action with respect collection, use, and processing information. For reason, use such is subject certain restrictions. On basis provision, authorities may not, in particular, take actions are appropriate formal proceedings (administrative, tax, or customs-fiscal). commentary, justification was welcomed, developing arguments supporting main theses judgment organizing presented other judgments subject.