Receipt of the decision of the second instance authority, with which the taxpayer does not agree, authorizes him to lodge a complaint with the Provincial Administrative Court (WSA) within 30 days from the date of delivery of the decision.
The judgment issued by the Provincial Administrative Court decides whether the decisions of the first and second instance authorities were issued in accordance with the law, both in terms of procedure, in particular, evidence proceedings and the correct application of the law. Therefore, the PAC does not conduct evidence proceedings, but only examines whether the authorities have properly conducted the proceedings and verifies the correctness of interpretation and application of the provisions constituting the basis for the assessment of tax arrears.
The ruling of the Provincial Administrative Court may overrule the decisions of the tax authorities or dismiss the complaint, declaring that they do not violate the applicable law. In the event of a negative ruling by the Provincial Administrative Court, the taxpayer has the right to appeal to the Supreme Administrative Court in Warsaw. The deadline for considering the complaint by the Provincial Administrative Court in Wrocław is approx. 1 year.
