Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 8 kwietnia 2015 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 6 | Dz.U. 2015 poz. 613 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 8 kwietnia 2015 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Part 6 of 9 · provisions 1,001–1,200

This notice announces the consolidated text of the Tax Ordinance Act.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Poland
Instrument
Notice
Citation
Dz.U. 2015 poz. 613
Status
Expired
Version
Undated source snapshot
Language
pl
Updated
Official source
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administrative decisions administrative enforcement administrative filing administrative penalties administrative procedure administrative processing administrative requests advance agreement procedure advance pricing agreements amendment appeals audit commencement business acquisition case handling certificates citation collateral/security interest commencement confidential information consolidated text publication costs court/registry filing deadlines debt collection +134 more

Statute overview

About this statute

This notice announces the consolidated text of the Tax Ordinance Act. Article 12, point 2. Art. 19. Article 29, point 3 is listed, but the source text provides no substantive rule. Art. 192. 4)

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 8 kwietnia 2015 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Showing 200 of 1,610

  1. 199a

    AI-assisted research summary: The text provided only identifies Article 199a and does not state a substantive rule.

    Art. 199a.
  2. 1

    AI-assisted research summary: § 1.

    § 1.
  3. 2

    AI-assisted research summary: § 2.

    § 2.
  4. 3

    AI-assisted research summary: § 3.

    § 3.
  5. 200

    AI-assisted research summary: Art. 200.

    Art. 200.
  6. 1

    AI-assisted research summary: § 1.

    § 1.
  7. 2

    AI-assisted research summary: Section 2; heading: Chapter 11a, “Rozprawa”.

    § 2. 1) 2) 3) Rozdział 11a Rozprawa
  8. 200a

    AI-assisted research summary: Article 200a is identified, but no rule text is provided here.

    Art. 200a.
  9. 1

    AI-assisted research summary: § 1. 1) 2)

    § 1. 1) 2)
  10. 2

    AI-assisted research summary: § 2.

    § 2.
  11. 3

    AI-assisted research summary: § 3.

    § 3.
  12. 4

    AI-assisted research summary: § 4.

    § 4.
  13. 200b

    AI-assisted research summary: Art. 200b.

    Art. 200b.
  14. 200c

    AI-assisted research summary: Article 200c is identified, but no substantive rule text is provided here.

    Art. 200c.
  15. 1

    AI-assisted research summary: § 1.

    § 1.
  16. 2

    AI-assisted research summary: § 2.

    § 2.
  17. 3

    AI-assisted research summary: § 3.

    § 3.
  18. 200d

    AI-assisted research summary: Article 200d is identified, but no substantive rule text is provided here.

    Art. 200d.
  19. 1

    AI-assisted research summary: § 1.

    § 1.
  20. 2

    AI-assisted research summary: This is a heading for Chapter 12 on suspension of proceedings.

    § 2. Rozdział 12 Zawieszenie postępowania
  21. 201

    AI-assisted research summary: Article 201.

    Art. 201.
  22. 1

    AI-assisted research summary: § 1. 1) 2) 3) 4) 5) 6)

    § 1. 1) 2) 3) 4) 5) 6)
  23. 2

    AI-assisted research summary: § 2.

    § 2.
  24. 3

    AI-assisted research summary: § 3.

    § 3.
  25. 202

    AI-assisted research summary: Art. 202.

    Art. 202.
  26. 203

    AI-assisted research summary: Art. 203.

    Art. 203.
  27. 1

    AI-assisted research summary: § 1.

    § 1.
  28. 2

    AI-assisted research summary: § 2.

    § 2.
  29. 204

    AI-assisted research summary: Article 204 is identified, but no rule text is provided here.

    Art. 204.
  30. 1

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    § 1.
  31. 2

    AI-assisted research summary: Section 2 only identifies the provision and does not state any rule.

    § 2.
  32. 3

    AI-assisted research summary: § 3.

    § 3.
  33. 204a

    AI-assisted research summary: Article 204a is identified, but the provided text contains no substantive rule.

    Art. 204a.
  34. 205

    AI-assisted research summary: Art. 205.

    Art. 205.
  35. 1

    AI-assisted research summary: § 1.

    § 1.
  36. 2

    AI-assisted research summary: § 2.

    § 2.
  37. 205a

    AI-assisted research summary: Art. 205a.

    Art. 205a.
  38. 1

    AI-assisted research summary: § 1. 1) 2) 3) 4)

    § 1. 1) 2) 3) 4)
  39. 2

    AI-assisted research summary: § 2.

    § 2.
  40. 206

    AI-assisted research summary: Article 206 is a heading for Chapter 13, “Decyzje” (Decisions).

    Art. 206. Rozdział 13 Decyzje
  41. 207

    AI-assisted research summary: Article 207 is identified, but no rule text is provided here.

    Art. 207.
  42. 1

    AI-assisted research summary: § 1.

    § 1.
  43. 2

    AI-assisted research summary: § 2.

    § 2.
  44. 208

    AI-assisted research summary: Art. 208.

    Art. 208.
  45. 1

    AI-assisted research summary: § 1.

    § 1.
  46. 2

    AI-assisted research summary: § 2.

    § 2.
  47. 209

    AI-assisted research summary: Art. 209.

    Art. 209.
  48. 1

    AI-assisted research summary: § 1.

    § 1.
  49. 2

    AI-assisted research summary: § 2.

    § 2.
  50. 3

    AI-assisted research summary: § 3.

    § 3.
  51. 4

    AI-assisted research summary: § 4.

    § 4.
  52. 5

    AI-assisted research summary: Section 5.

    § 5.
  53. 6

    AI-assisted research summary: § 6.

    § 6.
  54. 210

    AI-assisted research summary: Article 210.

    Art. 210.
  55. 1

    AI-assisted research summary: This provision only shows a section label and an editorial note; it does not state any substantive rule.

    § 1. 1) 2) 3) 4) 5) 6) 7) 883)W brzmieniu ustalonym przez art. 3 pkt 23 ustawy, o której mowa w odnośniku 2.)
  56. 2

    AI-assisted research summary: Section 2 is shown, but no rule text is provided.

    § 2.
  57. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  58. 3

    AI-assisted research summary: § 3.

    § 3.
  59. 4

    AI-assisted research summary: § 4.

    § 4.
  60. 5

    AI-assisted research summary: This provision is a cross-reference noting that Art. 21184 is in the form established by another act.

    § 5. Art. 21184)W brzmieniu ustalonym przez art. 3 pkt 24 ustawy, o której mowa w odnośniku 2..
  61. 212

    AI-assisted research summary: Art. 212.

    Art. 212.
  62. 213

    AI-assisted research summary: Article 213.

    Art. 213.
  63. 1

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    § 1.
  64. 2

    AI-assisted research summary: § 2.

    § 2.
  65. 3

    AI-assisted research summary: § 3.

    § 3.
  66. 4

    AI-assisted research summary: § 4.

    § 4.
  67. 5

    AI-assisted research summary: § 5.

    § 5.
  68. 214

    AI-assisted research summary: Article 214.

    Art. 214.
  69. 215

    AI-assisted research summary: Article 215 is identified, but no substantive rule is provided in the text.

    Art. 215.
  70. 1

    AI-assisted research summary: § 1.

    § 1.
  71. 2

    AI-assisted research summary: Section 2.

    § 2.
  72. 3

    AI-assisted research summary: Section 3 is a heading for Chapter 14, titled “Provisions.”

    § 3. Rozdział 14 Postanowienia
  73. 216

    AI-assisted research summary: Art. 216.

    Art. 216.
  74. 1

    AI-assisted research summary: § 1.

    § 1.
  75. 2

    AI-assisted research summary: Section 2.

    § 2.
  76. 217

    AI-assisted research summary: Article 217 only identifies the provision and states no rule in the provided text.

    Art. 217.
  77. 1

    AI-assisted research summary: This provision only shows section numbering and an amendment note; it does not state a substantive rule.

    § 1. 1) 2) 3) 4) 5) 6) 785)W brzmieniu ustalonym przez art. 3 pkt 25 ustawy, o której mowa w odnośniku 2.)
  78. 2

    AI-assisted research summary: This text appears to be a cross-reference note for § 2, pointing to Art. 21886 and stating it is in the wording established by another act.

    § 2. Art. 21886)W brzmieniu ustalonym przez art. 3 pkt 26 ustawy, o której mowa w odnośniku 2..
  79. 219

    AI-assisted research summary: Article 219 is a heading for Chapter 15, “Odwołania” (Appeals).

    Art. 219. Rozdział 15 Odwołania
  80. 220

    AI-assisted research summary: Art. 220.

    Art. 220.
  81. 1

    AI-assisted research summary: § 1.

    § 1.
  82. 2

    AI-assisted research summary: § 2.

    § 2.
  83. 221

    AI-assisted research summary: Art. 221.

    Art. 221.
  84. 222

    AI-assisted research summary: Article 222 is identified, but this text does not state any rule.

    Art. 222.
  85. 223

    AI-assisted research summary: Article 223.

    Art. 223.
  86. 1

    AI-assisted research summary: § 1.

    § 1.
  87. 2

    AI-assisted research summary: § 2. 1) 2)

    § 2. 1) 2)
  88. 223a

    AI-assisted research summary: Article reference only; no substantive rule text is provided.

    Art. 223a.
  89. 224

    AI-assisted research summary: Art. 224.

    Art. 224.
  90. 224a

    AI-assisted research summary: Art. 224a.

    Art. 224a.
  91. 224b

    AI-assisted research summary: Article 224b is identified, but no rule text is provided here.

    Art. 224b.
  92. 224c

    AI-assisted research summary: Art. 224c.

    Art. 224c.
  93. 225

    AI-assisted research summary: Art. 225.

    Art. 225.
  94. 226

    AI-assisted research summary: Article 226.

    Art. 226.
  95. 1

    AI-assisted research summary: § 1.

    § 1.
  96. 2

    AI-assisted research summary: § 2.

    § 2.
  97. 227

    AI-assisted research summary: Article 227 is identified, but the provided text does not state any rule.

    Art. 227.
  98. 1

    AI-assisted research summary: § 1.

    § 1.
  99. 2

    AI-assisted research summary: § 2.

    § 2.
  100. 228

    AI-assisted research summary: Art. 228.

    Art. 228.
  101. 1

    AI-assisted research summary: § 1. 1) 2) 3)

    § 1. 1) 2) 3)
  102. 2

    AI-assisted research summary: § 2.

    § 2.
  103. 229

    AI-assisted research summary: Article 229 heading only; no rule text is provided.

    Art. 229.
  104. 230

    AI-assisted research summary: Art. 230.

    Art. 230.
  105. 231

    AI-assisted research summary: Art. 231.

    Art. 231.
  106. 232

    AI-assisted research summary: Art. 232.

    Art. 232.
  107. 1

    AI-assisted research summary: § 1.

    § 1.
  108. 2

    AI-assisted research summary: § 2.

    § 2.
  109. 233

    AI-assisted research summary: Art. 233.

    Art. 233.
  110. 1

    AI-assisted research summary: This provision contains only numbering and subsection labels, without a substantive rule.

    § 1. 1) 2) a) b) 3)
  111. 2

    AI-assisted research summary: § 2.

    § 2.
  112. 3

    AI-assisted research summary: Section 3 only appears as a heading and does not state any substantive rule.

    § 3.
  113. 234

    AI-assisted research summary: Article 234 is identified, but no substantive rule text is provided here.

    Art. 234.
  114. 234a

    AI-assisted research summary: Article 234a.

    Art. 234a.
  115. 235

    AI-assisted research summary: This provision is a heading for Chapter 16, “Zażalenia” (complaints/appeals).

    Art. 235. Rozdział 16 Zażalenia
  116. 236

    AI-assisted research summary: Art. 236.

    Art. 236.
  117. 1

    AI-assisted research summary: § 1.

    § 1.
  118. 2

    AI-assisted research summary: § 2. 1) 2)

    § 2. 1) 2)
  119. 237

    AI-assisted research summary: Article 237 is referenced, but no rule text is provided here.

    Art. 237.
  120. 238

    AI-assisted research summary: Art. 238.

    Art. 238.
  121. 239

    AI-assisted research summary: This is a heading for Chapter 16a: “Execution of decision.”

    Art. 239. Rozdział 16a Wykonanie decyzji
  122. 239a

    AI-assisted research summary: Art. 239a.

    Art. 239a.
  123. 239b

    AI-assisted research summary: Article 239b.

    Art. 239b.
  124. 1

    AI-assisted research summary: § 1. 1) 2) 3) 4)

    § 1. 1) 2) 3) 4)
  125. 2

    AI-assisted research summary: Section 2 only; no substantive rule text is provided here.

    § 2.
  126. 3

    AI-assisted research summary: § 3.

    § 3.
  127. 4

    AI-assisted research summary: § 4.

    § 4.
  128. 5

    AI-assisted research summary: § 5.

    § 5.
  129. 239c

    AI-assisted research summary: Article 239c is identified by citation only; no substantive rule is provided in the source text.

    Art. 239c.
  130. 239d

    AI-assisted research summary: Art. 239d.

    Art. 239d.
  131. 239e

    AI-assisted research summary: Art. 239e.

    Art. 239e.
  132. 239f

    AI-assisted research summary: Art. 239f.

    Art. 239f.
  133. 1

    AI-assisted research summary: § 1. 1) 2)

    § 1. 1) 2)
  134. 2

    AI-assisted research summary: § 2.

    § 2.
  135. 3

    AI-assisted research summary: § 3.

    § 3.
  136. 4

    AI-assisted research summary: § 4.

    § 4.
  137. 239g

    AI-assisted research summary: Art. 239g.

    Art. 239g.
  138. 239h

    AI-assisted research summary: Art. 239h.

    Art. 239h.
  139. 239i

    AI-assisted research summary: Art. 239i.

    Art. 239i.
  140. 239j

    AI-assisted research summary: Article 239j introduces Chapter 17, titled “Wznowienie postępowania” (reopening of proceedings).

    Art. 239j. Rozdział 17 Wznowienie postępowania
  141. 240

    AI-assisted research summary: Art. 240.

    Art. 240.
  142. 1

    AI-assisted research summary: No substantive rule is stated in the provided text; it only contains numbered placeholders.

    § 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11)
  143. 2

    AI-assisted research summary: Section 2 is listed, but no rule text is provided here.

    § 2.
  144. 3

    AI-assisted research summary: Section 3 only identifies the provision heading and does not state any rule.

    § 3.
  145. 241

    AI-assisted research summary: Art. 241.

    Art. 241.
  146. 1

    AI-assisted research summary: § 1.

    § 1.
  147. 2

    AI-assisted research summary: § 2. 1) 2) 3)

    § 2. 1) 2) 3)
  148. 242

    AI-assisted research summary: Article 242.

    Art. 242.
  149. 243

    AI-assisted research summary: Art. 243.

    Art. 243.
  150. 1

    AI-assisted research summary: § 1.

    § 1.
  151. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  152. 2

    AI-assisted research summary: § 2.

    § 2.
  153. 3

    AI-assisted research summary: § 3.

    § 3.
  154. 244

    AI-assisted research summary: Art. 244.

    Art. 244.
  155. 1

    AI-assisted research summary: § 1.

    § 1.
  156. 2

    AI-assisted research summary: § 2.

    § 2.
  157. 3

    AI-assisted research summary: § 3.

    § 3.
  158. 245

    AI-assisted research summary: Article 245.

    Art. 245.
  159. 1

    AI-assisted research summary: § 1. 1) 2) 3) a) b)

    § 1. 1) 2) 3) a) b)
  160. 2

    AI-assisted research summary: § 2.

    § 2.
  161. 246

    AI-assisted research summary: Art. 246.

    Art. 246.
  162. 1

    AI-assisted research summary: § 1.

    § 1.
  163. 2

    AI-assisted research summary: This provision only identifies Chapter 18 on declaring a decision invalid.

    § 2. Rozdział 18 Stwierdzenie nieważności decyzji
  164. 247

    AI-assisted research summary: Art. 247.

    Art. 247.
  165. 1

    AI-assisted research summary: The excerpt only shows a numbered list of subsections, without substantive rule text.

    § 1. 1) 2) 3) 4) 5) 6) 7) 8)
  166. 2

    AI-assisted research summary: § 2.

    § 2.
  167. 3

    AI-assisted research summary: Section marker only; no substantive rule is stated in the provided text.

    § 3.
  168. 248

    AI-assisted research summary: Art. 248.

    Art. 248.
  169. 1

    AI-assisted research summary: § 1.

    § 1.
  170. 2

    AI-assisted research summary: § 2. 1) 2) 3)

    § 2. 1) 2) 3)
  171. 3

    AI-assisted research summary: § 3.

    § 3.
  172. 249

    AI-assisted research summary: Article 249.

    Art. 249.
  173. 1

    AI-assisted research summary: No rule is stated in the supplied text; it only shows “§ 1. 1) 2)”.

    § 1. 1) 2)
  174. 2

    AI-assisted research summary: § 2.

    § 2.
  175. 250

    AI-assisted research summary: Art. 250.

    Art. 250.
  176. 251

    AI-assisted research summary: Art. 251.

    Art. 251.
  177. 252

    AI-assisted research summary: Art. 252.

    Art. 252.
  178. 1

    AI-assisted research summary: § 1.

    § 1.
  179. 2

    AI-assisted research summary: Sekcja dotyczy uchylenia lub zmiany decyzji ostatecznej.

    § 2. Rozdział 19 Uchylenie lub zmiana decyzji ostatecznej
  180. 253

    AI-assisted research summary: The provided text only identifies Article 253 and does not state a rule.

    Art. 253.
  181. 1

    AI-assisted research summary: § 1.

    § 1.
  182. 2

    AI-assisted research summary: § 2.

    § 2.
  183. 3

    AI-assisted research summary: § 3.

    § 3.
  184. 4

    AI-assisted research summary: § 4.

    § 4.
  185. 253a

    AI-assisted research summary: Art. 253a.

    Art. 253a.
  186. 1

    AI-assisted research summary: § 1.

    § 1.
  187. 2

    AI-assisted research summary: § 2.

    § 2.
  188. 3

    AI-assisted research summary: § 3.

    § 3.
  189. 253b

    AI-assisted research summary: Art. 253b. 1) 2) 3) 4) 5) 6)

    Art. 253b. 1) 2) 3) 4) 5) 6)
  190. 254

    AI-assisted research summary: Art. 254.

    Art. 254.
  191. 1

    AI-assisted research summary: Section 1 only.

    § 1.
  192. 2

    AI-assisted research summary: § 2.

    § 2.
  193. 255

    AI-assisted research summary: Art. 255.

    Art. 255.
  194. 1

    AI-assisted research summary: § 1.

    § 1.
  195. 2

    AI-assisted research summary: § 2.

    § 2.
  196. 256

    AI-assisted research summary: Article 256.

    Art. 256.
  197. 1

    AI-assisted research summary: § 1.

    § 1.
  198. 2

    AI-assisted research summary: § 2.

    § 2.
  199. 3

    AI-assisted research summary: § 3.

    § 3.
  200. 257

    AI-assisted research summary: Article 257 is a chapter heading for “Expiry of decisions.”

    Art. 257. Rozdział 20 Wygaśnięcie decyzji

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