Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 8 kwietnia 2015 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 7 | 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 7 of 9 · provisions 1,201–1,400

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. 258

    AI-assisted research summary: Art. 258.

    Art. 258.
  2. 1

    AI-assisted research summary: No substantive rule is stated in the provided text.

    § 1. 1) 2) 3) 4) 5)
  3. 2

    AI-assisted research summary: § 2.

    § 2.
  4. 3

    AI-assisted research summary: § 3.

    § 3.
  5. 259

    AI-assisted research summary: Art. 259.

    Art. 259.
  6. 1

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

    § 1. 1) 2)
  7. 2

    AI-assisted research summary: § 2 oznacza Rozdział 21: odpowiedzialność odszkodowawcza.

    § 2. Rozdział 21 Odpowiedzialność odszkodowawcza
  8. 260

    AI-assisted research summary: Art. 260.

    Art. 260.
  9. 261

    AI-assisted research summary: Article 261 is a heading for Chapter 22 on disciplinary penalties.

    Art. 261. Rozdział 22 Kary porządkowe
  10. 262

    AI-assisted research summary: Art. 262.

    Art. 262.
  11. 1

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

    § 1. 1) 2) 3)
  12. 2

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    § 2.
  13. 3

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

    § 3. 1) 2)
  14. 4

    AI-assisted research summary: § 4.

    § 4.
  15. 5

    AI-assisted research summary: § 5.

    § 5.
  16. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  17. 6

    AI-assisted research summary: § 6.

    § 6.
  18. 262a

    AI-assisted research summary: Art. 262a.

    Art. 262a.
  19. 1

    AI-assisted research summary: § 1.

    § 1.
  20. 2

    AI-assisted research summary: § 2.

    § 2.
  21. 263

    AI-assisted research summary: Article identifier only; no operative rule is stated in the provided text.

    Art. 263.
  22. 1

    AI-assisted research summary: § 1.

    § 1.
  23. 2

    AI-assisted research summary: § 2.

    § 2.
  24. 3

    AI-assisted research summary: § 3.

    § 3.
  25. 4

    AI-assisted research summary: This provision is a heading for Chapter 23 on costs of proceedings.

    § 4. Rozdział 23 Koszty postępowania
  26. 264

    AI-assisted research summary: Art. 264.

    Art. 264.
  27. 265

    AI-assisted research summary: Art. 265.

    Art. 265.
  28. 1

    AI-assisted research summary: This text says the provision’s wording was set by Article 4 of a 31 August 2012 amendment act.

    § 1. 189)W brzmieniu ustalonym przez art. 4 ustawy z dnia 31 sierpnia 2012 r. o zmianie ustawy - Kodeks postępowania karnego oraz niektórych innych ustaw (Dz. U. poz. 1101), która weszła w życie z dniem 5 listopada 2012 r.) 2) 3) 4) 5)
  29. 2

    AI-assisted research summary: § 2.

    § 2.
  30. 266

    AI-assisted research summary: Art. 266.

    Art. 266.
  31. 1

    AI-assisted research summary: § 1.

    § 1.
  32. 2

    AI-assisted research summary: § 2.

    § 2.
  33. 267

    AI-assisted research summary: Art. 267.

    Art. 267.
  34. 1

    AI-assisted research summary: § 1. 1) 1a) 2) 3) 4) 5) a) b) c)

    § 1. 1) 1a) 2) 3) 4) 5) a) b) c)
  35. 2

    AI-assisted research summary: § 2.

    § 2.
  36. 268

    AI-assisted research summary: Art. 268.

    Art. 268.
  37. 1

    AI-assisted research summary: § 1.

    § 1.
  38. 2

    AI-assisted research summary: § 2.

    § 2.
  39. 3

    AI-assisted research summary: § 3.

    § 3.
  40. 4

    AI-assisted research summary: § 4.

    § 4.
  41. 269

    AI-assisted research summary: Art. 269.

    Art. 269.
  42. 270

    AI-assisted research summary: Art. 270.

    Art. 270.
  43. 1

    AI-assisted research summary: § 1.

    § 1.
  44. 2

    AI-assisted research summary: § 2.

    § 2.
  45. 270a

    AI-assisted research summary: Art. 270a.

    Art. 270a.
  46. 271

    AI-assisted research summary: Art. 271.

    Art. 271.
  47. 1

    AI-assisted research summary: § 1.

    § 1.
  48. 2

    AI-assisted research summary: This provision is a section heading for “Section V: checking activities.”

    § 2. Dział V Czynności sprawdzające
  49. 272

    AI-assisted research summary: This excerpt shows Article 272 with placeholder subpoints and a note that item 491 was added by another act.

    Art. 272. 1) a) b) 2) 3) 491)Dodany przez art. 2 pkt 3 ustawy, o której mowa w odnośniku 29.)
  50. 272a

    AI-assisted research summary: Only the article label is provided; no rule can be extracted from this text.

    Art. 272a.
  51. 273

    AI-assisted research summary: Art. 273.

    Art. 273.
  52. 274

    AI-assisted research summary: Article 274 only identifies the provision and does not state any rule in the supplied text.

    Art. 274.
  53. 1

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

    § 1. 1) 2)
  54. 2

    AI-assisted research summary: The provided text only shows “§ 2. 1) 2)” and does not state a substantive rule.

    § 2. 1) 2)
  55. 3

    AI-assisted research summary: § 3.

    § 3.
  56. 4

    AI-assisted research summary: Section 4.

    § 4.
  57. 5

    AI-assisted research summary: § 5.

    § 5.
  58. 274a

    AI-assisted research summary: Art. 274a.

    Art. 274a.
  59. 1

    AI-assisted research summary: § 1.

    § 1.
  60. 2

    AI-assisted research summary: § 2.

    § 2.
  61. 274b

    AI-assisted research summary: Article 274b.

    Art. 274b.
  62. 1

    AI-assisted research summary: § 1.

    § 1.
  63. 2

    AI-assisted research summary: § 2.

    § 2.
  64. 274c

    AI-assisted research summary: Art. 274c.

    Art. 274c.
  65. 1

    AI-assisted research summary: § 1.

    § 1.
  66. 2

    AI-assisted research summary: § 2.

    § 2.
  67. 275

    AI-assisted research summary: Art. 275.

    Art. 275.
  68. 1

    AI-assisted research summary: § 1.

    § 1.
  69. 2

    AI-assisted research summary: § 2.

    § 2.
  70. 3

    AI-assisted research summary: § 3.

    § 3.
  71. 4

    AI-assisted research summary: § 4.

    § 4.
  72. 276

    AI-assisted research summary: Art. 276.

    Art. 276.
  73. 1

    AI-assisted research summary: § 1.

    § 1.
  74. 2

    AI-assisted research summary: Section 2.

    § 2.
  75. 3

    AI-assisted research summary: § 3.

    § 3.
  76. 4

    AI-assisted research summary: § 4.

    § 4.
  77. 5

    AI-assisted research summary: § 5.

    § 5.
  78. 277

    AI-assisted research summary: Art. 277.

    Art. 277.
  79. 278

    AI-assisted research summary: Art. 278.

    Art. 278.
  80. 278a

    AI-assisted research summary: Art. 278a.

    Art. 278a.
  81. 279

    AI-assisted research summary: Article 279 is identified only by number; no rule text is provided here.

    Art. 279.
  82. 280

    AI-assisted research summary: Article 280 is titled “Tax control” (Section VI).

    Art. 280. Dział VI Kontrola podatkowa
  83. 281

    AI-assisted research summary: Art. 281.

    Art. 281.
  84. 1

    AI-assisted research summary: § 1.

    § 1.
  85. 2

    AI-assisted research summary: § 2.

    § 2.
  86. 3

    AI-assisted research summary: § 3.

    § 3.
  87. 281a

    AI-assisted research summary: Only the article label is provided.

    Art. 281a.
  88. 1

    AI-assisted research summary: § 1.

    § 1.
  89. 2

    AI-assisted research summary: § 2.

    § 2.
  90. 3

    AI-assisted research summary: § 3.

    § 3.
  91. 282

    AI-assisted research summary: Article 282 is referenced, but the provided text does not state any rule.

    Art. 282.
  92. 282a

    AI-assisted research summary: Art. 282a.

    Art. 282a.
  93. 1

    AI-assisted research summary: § 1.

    § 1.
  94. 2

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

    § 2. 1) 2)
  95. 282b

    AI-assisted research summary: Art. 282b.

    Art. 282b.
  96. 1

    AI-assisted research summary: § 1.

    § 1.
  97. 2

    AI-assisted research summary: § 2.

    § 2.
  98. 3

    AI-assisted research summary: § 3.

    § 3.
  99. 4

    AI-assisted research summary: This provision appears to contain only section numbering and an amendment note, not a substantive rule.

    § 4. 1) 2) 3) 4) 5) 692)W brzmieniu ustalonym przez art. 3 pkt 27 ustawy, o której mowa w odnośniku 2.)
  100. 5

    AI-assisted research summary: § 5.

    § 5.
  101. 282c

    AI-assisted research summary: Article 282c.

    Art. 282c.
  102. 1

    AI-assisted research summary: This provision only shows a numbered and lettered structure without a substantive rule.

    § 1. 1) a) b) c) d) e) f) g) h) 2) a) b) c)
  103. 2

    AI-assisted research summary: § 2.

    § 2.
  104. 3

    AI-assisted research summary: § 3.

    § 3.
  105. 283

    AI-assisted research summary: Art. 283.

    Art. 283.
  106. 1

    AI-assisted research summary: This is a short amendment-style note referring to wording established by Article 11 item 4 of the act mentioned in footnote 54.

    § 1. 194)W brzmieniu ustalonym przez art. 11 pkt 4 ustawy, o której mowa w odnośniku 54.) 1a) 2) 3)
  107. 2

    AI-assisted research summary: Only a section heading and numbered placeholders are present; no substantive rule is stated.

    § 2. 1) 1a) 2) 3) 4) 5) 6) 7) 8)
  108. 3

    AI-assisted research summary: § 3.

    § 3.
  109. 4

    AI-assisted research summary: § 4.

    § 4.
  110. 5

    AI-assisted research summary: Section 5.

    § 5.
  111. 284

    AI-assisted research summary: Article 284.

    Art. 284.
  112. 1

    AI-assisted research summary: § 1.

    § 1.
  113. 2

    AI-assisted research summary: § 2.

    § 2.
  114. 3

    AI-assisted research summary: § 3.

    § 3.
  115. 4

    AI-assisted research summary: § 4.

    § 4.
  116. 5

    AI-assisted research summary: § 5.

    § 5.
  117. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  118. 6

    AI-assisted research summary: § 6.

    § 6.
  119. 284a

    AI-assisted research summary: Article 284a.

    Art. 284a.
  120. 1

    AI-assisted research summary: § 1.

    § 1.
  121. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  122. 2

    AI-assisted research summary: § 2.

    § 2.
  123. 3

    AI-assisted research summary: § 3.

    § 3.
  124. 4

    AI-assisted research summary: § 4.

    § 4.
  125. 5

    AI-assisted research summary: § 5.

    § 5.
  126. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  127. 5b

    AI-assisted research summary: Section 5b.

    § 5b.
  128. 5c

    AI-assisted research summary: § 5c.

    § 5c.
  129. 6

    AI-assisted research summary: § 6.

    § 6.
  130. 284b

    AI-assisted research summary: Article 284b.

    Art. 284b.
  131. 1

    AI-assisted research summary: § 1.

    § 1.
  132. 2

    AI-assisted research summary: § 2.

    § 2.
  133. 3

    AI-assisted research summary: § 3.

    § 3.
  134. 285

    AI-assisted research summary: Only the heading “Art. 285.” is provided; no substantive rule text is available.

    Art. 285.
  135. 1

    AI-assisted research summary: § 1.

    § 1.
  136. 2

    AI-assisted research summary: Section 2 only.

    § 2.
  137. 3

    AI-assisted research summary: § 3.

    § 3.
  138. 285a

    AI-assisted research summary: Article 285a.

    Art. 285a.
  139. 1

    AI-assisted research summary: § 1.

    § 1.
  140. 2

    AI-assisted research summary: § 2.

    § 2.
  141. 3

    AI-assisted research summary: § 3.

    § 3.
  142. 4

    AI-assisted research summary: Section 4 is shown without any substantive rule text.

    § 4.
  143. 285b

    AI-assisted research summary: Art. 285b.

    Art. 285b.
  144. 286

    AI-assisted research summary: Art. 286.

    Art. 286.
  145. 1

    AI-assisted research summary: § 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10)

    § 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10)
  146. 2

    AI-assisted research summary: No substantive rule is stated in this provision text.

    § 2. 1) 2) a) b)
  147. 3

    AI-assisted research summary: § 3.

    § 3.
  148. 286a

    AI-assisted research summary: Art. 286a.

    Art. 286a.
  149. 1

    AI-assisted research summary: § 1.

    § 1.
  150. 2

    AI-assisted research summary: § 2.

    § 2.
  151. 3

    AI-assisted research summary: § 3.

    § 3.
  152. 4

    AI-assisted research summary: § 4.

    § 4.
  153. 287

    AI-assisted research summary: Art. 287.

    Art. 287.
  154. 1

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

    § 1. 1) 2)
  155. 2

    AI-assisted research summary: § 2.

    § 2.
  156. 3

    AI-assisted research summary: Section 3 contains no substantive rule text.

    § 3.
  157. 4

    AI-assisted research summary: § 4.

    § 4.
  158. 5

    AI-assisted research summary: § 5.

    § 5.
  159. 288

    AI-assisted research summary: Article 288.

    Art. 288.
  160. 1

    AI-assisted research summary: This provision only shows numbering and lettered placeholders, with no substantive rule stated.

    § 1. 1) a) b) c) 2)
  161. 2

    AI-assisted research summary: § 2.

    § 2.
  162. 3

    AI-assisted research summary: § 3.

    § 3.
  163. 4

    AI-assisted research summary: § 4.

    § 4.
  164. 288a

    AI-assisted research summary: Art. 288a.

    Art. 288a.
  165. 289

    AI-assisted research summary: Art. 289.

    Art. 289.
  166. 1

    AI-assisted research summary: Section marker only.

    § 1.
  167. 2

    AI-assisted research summary: § 2.

    § 2.
  168. 290

    AI-assisted research summary: Art. 290.

    Art. 290.
  169. 1

    AI-assisted research summary: § 1.

    § 1.
  170. 2

    AI-assisted research summary: § 2. 1) 2) 3) 4) 5) 6) 6a) 7) 8)

    § 2. 1) 2) 3) 4) 5) 6) 6a) 7) 8)
  171. 3

    AI-assisted research summary: § 3.

    § 3.
  172. 4

    AI-assisted research summary: § 4.

    § 4.
  173. 5

    AI-assisted research summary: § 5.

    § 5.
  174. 6

    AI-assisted research summary: § 6.

    § 6.
  175. 290a

    AI-assisted research summary: Art. 290a.

    Art. 290a.
  176. 291

    AI-assisted research summary: Art. 291.

    Art. 291.
  177. 1

    AI-assisted research summary: § 1.

    § 1.
  178. 2

    AI-assisted research summary: § 2.

    § 2.
  179. 3

    AI-assisted research summary: § 3.

    § 3.
  180. 4

    AI-assisted research summary: This excerpt is a citation note identifying Article 291a and referencing an amendment source in footnote 71.

    § 4. Art. 291a96)W brzmieniu ustalonym przez art. 1 pkt 2 ustawy, o której mowa w odnośniku 71..
  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. 291b

    AI-assisted research summary: Article 291b is identified, but no rule text is provided.

    Art. 291b.
  185. 291c

    AI-assisted research summary: Art. 291c.

    Art. 291c.
  186. 292

    AI-assisted research summary: Article 292 is headed “Chapter VII — Tax secrecy.”

    Art. 292. Dział VII Tajemnica skarbowa
  187. 293

    AI-assisted research summary: Art. 293.

    Art. 293.
  188. 1

    AI-assisted research summary: § 1.

    § 1.
  189. 2

    AI-assisted research summary: § 2 contains only numbering markers and no substantive rule text.

    § 2. 1) 2) 3) 4) 5) 6)
  190. 294

    AI-assisted research summary: Art. 294.

    Art. 294.
  191. 1

    AI-assisted research summary: This provision contains amendment/reference notes and does not state a substantive rule.

    § 1. 197)W brzmieniu ustalonym przez art. 11 pkt 5 ustawy, o której mowa w odnośniku 54.) 1a) 2) 3) 4) 5) 699)W brzmieniu ustalonym przez art. 1 pkt 3 ustawy, o której mowa w odnośniku 71.)
  192. 2

    AI-assisted research summary: § 2.

    § 2.
  193. 3

    AI-assisted research summary: § 3.

    § 3.
  194. 4

    AI-assisted research summary: § 4.

    § 4.
  195. 5

    AI-assisted research summary: § 5.

    § 5.
  196. 295

    AI-assisted research summary: Art. 295. 1) 2)

    Art. 295. 1) 2)
  197. 295a

    AI-assisted research summary: Art. 295a.

    Art. 295a.
  198. 296

    AI-assisted research summary: Art. 296.

    Art. 296.
  199. 1

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

    § 1. 1) 2) 3)
  200. 2

    AI-assisted research summary: § 2.

    § 2.

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