Celem opracowania jest przedstawienie instytucji wznowienia postępowania podatkowego, ze szczególnym uwzględnieniem sytuacji, w której jako podstawa jej uruchomienia wskazywane są nowe okoliczności faktyczne i nowe dowody (art. 240 § 1 pkt 5 Ordynacji podatkowej). Ta podstawa wznowienia postępowania ma duże znaczenie praktyczne i zdaje się być jedną z częściej wykorzystywanych, a jak pokazują doświadczenia, budzi wiele wątpliwości.

Dokonując analizy omawianej instytucji, autor wskazuje kluczowe problemy, które powstają na gruncie obowiązujących przepisów – zarówno gdy chodzi o podstawy wznowienia, jak i w obrębie samej procedury. Przedstawia, w jaki sposób sądy administracyjne radzą sobie z tymi problemami, a jednocześnie formułuje pewne wskazówki co do tego, jak należałoby się odnosić do powstających wątpliwości, zwłaszcza w zakresie poddanej szczególnej analizie podstawy wznowienia postępowania. Pozwoli to czytelnikom na rozważenie, czy kształt aktualnie obowiązujących unormowań dotyczących wznowienia postępowania podatkowego jest optymalny.

Adresaci:

Publikacja jest przeznaczona dla doradców podatkowych, radców prawnych, adwokatów zajmujących się prawem podatkowym, którzy reprezentują podatnika w trakcie postępowania, a także dla sędziów sądów administracyjnych oraz pracowników aparatu skarbowego.

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