Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 marca 2018 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 5 | Dz.U. 2018 poz. 800 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 marca 2018 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Part 5 of 11 · provisions 801–1,000

This notice announces the consolidated text of the Tax Ordinance Act and includes a table of contents.

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

Jurisdiction
Poland
Instrument
Notice
Citation
Dz.U. 2018 poz. 800
Status
Expired
Version
Undated source snapshot
Language
pl
Updated
Official source
View official record ↗
Complete work
View statute overview
account block account blocking administrative cooperation administrative deadlines administrative decisions administrative fees administrative law administrative penalties administrative procedure administrative proceedings advance pricing arrangements advance tax opinion amendment history annotations anti-avoidance appeal and execution of decisions appeals appeals handling application fees application processing asset acquisition asset disclosure audit bank compliance +158 more

Statute overview

About this statute

This notice announces the consolidated text of the Tax Ordinance Act and includes a table of contents. Art. 108. Art. 111. 1) 2) 2) Article 18, item 3. Art. 41. 1) 2) 4)

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 marca 2018 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Showing 200 of 2,104

  1. 108

    AI-assisted research summary: Article 108 is identified, but no rule text is provided here.

    Art. 108.
  2. 1

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    § 1.
  3. 2

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    § 2. 1) 2) a) b) c) d) e) 3) 4)
  4. 3

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    § 3.
  5. 3a

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    § 3a.
  6. 4

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    § 4.
  7. 109

    AI-assisted research summary: Art. 109.

    Art. 109.
  8. 1

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    § 1.
  9. 2

    AI-assisted research summary: Section 2 contains only numbered items and no substantive rule text in the provided excerpt.

    § 2. 1) 2) 3)
  10. 110

    AI-assisted research summary: Art. 110.

    Art. 110.
  11. 1

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    § 1.
  12. 2

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  13. 3

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  14. 111

    AI-assisted research summary: Article 111 is identified, but the provided text contains no substantive rule.

    Art. 111.
  15. 1

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  16. 2

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  17. 3

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  18. 4

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    § 4.
  19. 5

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  20. 112

    AI-assisted research summary: Art. 112.

    Art. 112.
  21. 1

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    § 1.
  22. 2

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  23. 3

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  24. 4

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  25. 5

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    § 5.
  26. 6

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    § 6.
  27. 7

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    § 7.
  28. 112a

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    Art. 112a.
  29. 112b

    AI-assisted research summary: Article 112b.

    Art. 112b.
  30. 112c

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    Art. 112c.
  31. 113

    AI-assisted research summary: Art. 113.

    Art. 113.
  32. 114

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    Art. 114.
  33. 1

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    § 1.
  34. 2

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  35. 3

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    § 3.
  36. 4

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    § 4.
  37. 114a

    AI-assisted research summary: Art. 114a.

    Art. 114a.
  38. 1

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    § 1.
  39. 1a

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    § 1a.
  40. 2

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    § 2.
  41. 115

    AI-assisted research summary: Art. 115.

    Art. 115.
  42. 1

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    § 1.
  43. 2

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    § 2.
  44. 3

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    § 3.
  45. 4

    AI-assisted research summary: § 4.

    § 4.
  46. 5

    AI-assisted research summary: § 5.

    § 5.
  47. 116

    AI-assisted research summary: Art. 116.

    Art. 116.
  48. 1

    AI-assisted research summary: The text only contains numbering and lettered placeholders, without stating any substantive rule.

    § 1. 1) a) b) 2)
  49. 1a

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    § 1a.
  50. 2

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    § 2.
  51. 2a

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    § 2a.
  52. 3

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    § 3.
  53. 4

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    § 4.
  54. 116a

    AI-assisted research summary: Art. 116a.

    Art. 116a.
  55. 1

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    § 1.
  56. 2

    AI-assisted research summary: § 2.

    § 2.
  57. 3

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    § 3.
  58. 4

    AI-assisted research summary: Section 4 is identified, but no rule text is provided in the source excerpt.

    § 4.
  59. 5

    AI-assisted research summary: § 5.

    § 5.
  60. 116b

    AI-assisted research summary: Article 116b is identified by title only; no rule text is provided.

    Art. 116b.
  61. 1

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    § 1.
  62. 2

    AI-assisted research summary: § 2.

    § 2.
  63. 3

    AI-assisted research summary: § 3.

    § 3.
  64. 117

    AI-assisted research summary: Art. 117.

    Art. 117.
  65. 1

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    § 1.
  66. 2

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

    § 2.
  67. 3

    AI-assisted research summary: § 3.

    § 3.
  68. 4

    AI-assisted research summary: § 4.

    § 4.
  69. 117a

    AI-assisted research summary: The provided text contains only the article label “Art. 117a.”

    Art. 117a.
  70. 1

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    § 1.
  71. 2

    AI-assisted research summary: § 2.

    § 2.
  72. 117b

    AI-assisted research summary: Art. 117b.

    Art. 117b.
  73. 1

    AI-assisted research summary: § 1.

    § 1.
  74. 2

    AI-assisted research summary: § 2.

    § 2.
  75. 117c

    AI-assisted research summary: Article 117c heading only; no rule text is provided here.

    Art. 117c.
  76. 118

    AI-assisted research summary: Art. 118.

    Art. 118.
  77. 1

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

    § 1. 1) 2)
  78. 2

    AI-assisted research summary: § 2.

    § 2.
  79. 119

    AI-assisted research summary: Art. 119.

    Art. 119.
  80. 1

    AI-assisted research summary: § 1.

    § 1.
  81. 2

    AI-assisted research summary: Heading for Division IIIA on anti-avoidance.

    § 2. Dział IIIA Przeciwdziałanie unikaniu opodatkowania Rozdział 1 Klauzula przeciwko unikaniu opodatkowania
  82. 119a

    AI-assisted research summary: Art. 119a.

    Art. 119a.
  83. 1

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    § 1.
  84. 2

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    § 2.
  85. 3

    AI-assisted research summary: § 3.

    § 3.
  86. 4

    AI-assisted research summary: § 4.

    § 4.
  87. 5

    AI-assisted research summary: § 5.

    § 5.
  88. 119b

    AI-assisted research summary: Art. 119b.

    Art. 119b.
  89. 1

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

    § 1. 1) 2) 3) 4) 5)
  90. 2

    AI-assisted research summary: § 2.

    § 2.
  91. 119c

    AI-assisted research summary: Art. 119c.

    Art. 119c.
  92. 1

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    § 1.
  93. 2

    AI-assisted research summary: The excerpt only lists § 2 and numbered points, without any substantive rule text.

    § 2. 1) 2) 3) 4) 5)
  94. 119d

    AI-assisted research summary: Art. 119d.

    Art. 119d.
  95. 119e

    AI-assisted research summary: Art. 119e. 1) 2)

    Art. 119e. 1) 2)
  96. 119f

    AI-assisted research summary: Art. 119f.

    Art. 119f.
  97. 1

    AI-assisted research summary: § 1.

    § 1.
  98. 2

    AI-assisted research summary: This provision is a chapter heading for tax procedure in cases of tax avoidance.

    § 2. Rozdział 2 Postępowanie podatkowe w przypadku unikania opodatkowania
  99. 119g

    AI-assisted research summary: Art. 119g.

    Art. 119g.
  100. 1

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

    § 1. 1) 2) 3) 4) 5)
  101. 2

    AI-assisted research summary: § 2.

    § 2.
  102. 3

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

    § 3.
  103. 4

    AI-assisted research summary: § 4.

    § 4.
  104. 5

    AI-assisted research summary: § 5.

    § 5.
  105. 6

    AI-assisted research summary: Section 6 only.

    § 6.
  106. 119h

    AI-assisted research summary: Article title only: “Art. 119h.” No rule is stated in the provided text.

    Art. 119h.
  107. 1

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    § 1.
  108. 2

    AI-assisted research summary: § 2.

    § 2.
  109. 3

    AI-assisted research summary: § 3.

    § 3.
  110. 119i

    AI-assisted research summary: Art. 119i.

    Art. 119i.
  111. 1

    AI-assisted research summary: § 1.

    § 1.
  112. 2

    AI-assisted research summary: § 2.

    § 2.
  113. 3

    AI-assisted research summary: § 3.

    § 3.
  114. 4

    AI-assisted research summary: § 4.

    § 4.
  115. 5

    AI-assisted research summary: § 5.

    § 5.
  116. 6

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    § 6.
  117. 7

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    § 7.
  118. 8

    AI-assisted research summary: § 8.

    § 8.
  119. 9

    AI-assisted research summary: § 9.

    § 9.
  120. 10

    AI-assisted research summary: § 10.

    § 10.
  121. 119j

    AI-assisted research summary: Art. 119j.

    Art. 119j.
  122. 1

    AI-assisted research summary: § 1.

    § 1.
  123. 2

    AI-assisted research summary: § 2.

    § 2.
  124. 119k

    AI-assisted research summary: Art. 119k.

    Art. 119k.
  125. 1

    AI-assisted research summary: § 1.

    § 1.
  126. 2

    AI-assisted research summary: § 2.

    § 2.
  127. 3

    AI-assisted research summary: § 3.

    § 3.
  128. 4

    AI-assisted research summary: Section marker only; no operative rule text is provided.

    § 4.
  129. 119l

    AI-assisted research summary: This provision is a heading for Article 119l and Chapter 3 concerning the Council for Counteracting Tax Avoidance.

    Art. 119l. Rozdział 3 Rada do Spraw Przeciwdziałania Unikaniu Opodatkowania
  130. 119m

    AI-assisted research summary: Art. 119m.

    Art. 119m.
  131. 119n

    AI-assisted research summary: Art. 119n.

    Art. 119n.
  132. 119o

    AI-assisted research summary: Art. 119o.

    Art. 119o.
  133. 1

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

    § 1. 1) 2) 3) 4) 5) 6) 7)
  134. 2

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

    § 2. 1) 2) 3) 4) 5)
  135. 3

    AI-assisted research summary: § 3.

    § 3.
  136. 4

    AI-assisted research summary: § 4.

    § 4.
  137. 5

    AI-assisted research summary: § 5.

    § 5.
  138. 119p

    AI-assisted research summary: Art. 119p.

    Art. 119p.
  139. 1

    AI-assisted research summary: § 1.

    § 1.
  140. 2

    AI-assisted research summary: Section 2.

    § 2.
  141. 119q

    AI-assisted research summary: Art. 119q.

    Art. 119q.
  142. 1

    AI-assisted research summary: § 1.

    § 1.
  143. 2

    AI-assisted research summary: § 2.

    § 2.
  144. 119r

    AI-assisted research summary: Art. 119r.

    Art. 119r.
  145. 1

    AI-assisted research summary: Section 1 heading only.

    § 1.
  146. 2

    AI-assisted research summary: § 2.

    § 2.
  147. 3

    AI-assisted research summary: § 3.

    § 3.
  148. 119s

    AI-assisted research summary: Art. 119s.

    Art. 119s.
  149. 1

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

    § 1. 1) 2) 3) 4)
  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. 5

    AI-assisted research summary: Section 5 heading only; no substantive rule is stated here.

    § 5.
  154. 6

    AI-assisted research summary: § 6.

    § 6.
  155. 7

    AI-assisted research summary: Section 7 is identified, but no substantive rule text is provided.

    § 7.
  156. 119t

    AI-assisted research summary: Art. 119t.

    Art. 119t.
  157. 119u

    AI-assisted research summary: Article 119u only identifies the provision; it does not state any rule in the supplied text.

    Art. 119u.
  158. 119v

    AI-assisted research summary: Art. 119v.

    Art. 119v.
  159. 1

    AI-assisted research summary: § 1.

    § 1.
  160. 2

    AI-assisted research summary: The provided text only shows a section marker and numbered points, with no substantive rule stated.

    § 2. 1) 2)
  161. 3

    AI-assisted research summary: § 3.

    § 3.
  162. 4

    AI-assisted research summary: This provision appears to be a heading/structure marker for Chapter 4, “Opinie zabezpieczające,” rather than a substantive rule.

    § 4. 1) a) b) 2) Rozdział 4 Opinie zabezpieczające
  163. 119w

    AI-assisted research summary: Article 119w is identified, but the provided text contains no substantive rule.

    Art. 119w.
  164. 1

    AI-assisted research summary: § 1.

    § 1.
  165. 2

    AI-assisted research summary: § 2.

    § 2.
  166. 3

    AI-assisted research summary: § 3.

    § 3.
  167. 119x

    AI-assisted research summary: Art. 119x.

    Art. 119x.
  168. 1

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

    § 1. 1) 2) 3) 4) 5) 6) 7)
  169. 2

    AI-assisted research summary: § 2.

    § 2.
  170. 3

    AI-assisted research summary: § 3.

    § 3.
  171. 4

    AI-assisted research summary: § 4.

    § 4.
  172. 119y

    AI-assisted research summary: Art. 119y.

    Art. 119y.
  173. 1

    AI-assisted research summary: § 1.

    § 1.
  174. 2

    AI-assisted research summary: § 2.

    § 2.
  175. 3

    AI-assisted research summary: § 3.

    § 3.
  176. 119z

    AI-assisted research summary: This provision text only shows article headings and numbering, without any substantive rule.

    Art. 119z. Art. 119za. 1) 2) 3) Art. 119zb.
  177. 1

    AI-assisted research summary: § 1.

    § 1.
  178. 2

    AI-assisted research summary: Section heading: “§ 2. Art. 119zc.”

    § 2. Art. 119zc.
  179. 1

    AI-assisted research summary: § 1.

    § 1.
  180. 2

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

    § 2. 1) 2)
  181. 3

    AI-assisted research summary: § 3.

    § 3.
  182. 4

    AI-assisted research summary: § 4. Art. 119zd.

    § 4. Art. 119zd.
  183. 1

    AI-assisted research summary: § 1.

    § 1.
  184. 2

    AI-assisted research summary: This excerpt is mostly headings and article references, plus a note that something enters into force on 30 April 2018.

    § 2. Art. 119ze. Art. 119zf. Dział IIIB Przeciwdziałanie wykorzystywaniu sektora finansowego do wyłudzeń skarbowych Rozdział 1 Przepisy ogólne Art. 119zg. 1) a) b) c) 213)Wejdzie w życie z dniem 30 kwietnia 2018 r.) 3) 4) a) b) c) d) 5) 6) a) b) c) 7) 8) 9) a) b) c) Art. 119zh. 1) 2) 3) 4) 5) 6) 7) 8) 9) Art. 119zi.
  185. 1

    AI-assisted research summary: § 1.

    § 1.
  186. 2

    AI-assisted research summary: § 2.

    § 2.
  187. 3

    AI-assisted research summary: § 3.

    § 3.
  188. 4

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

    § 4. 1) 2) 3)
  189. 5

    AI-assisted research summary: § 5.

    § 5.
  190. 6

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

    § 6. 1) 2) 3)
  191. 7

    AI-assisted research summary: § 7.

    § 7.
  192. 8

    AI-assisted research summary: This provision cites Article 119zj.

    § 8. 1) 2) 3) 4) Art. 119zj.
  193. 1

    AI-assisted research summary: § 1.

    § 1.
  194. 2

    AI-assisted research summary: § 2.

    § 2.
  195. 3

    AI-assisted research summary: § 3.

    § 3.
  196. 4

    AI-assisted research summary: § 4.

    § 4.
  197. 5

    AI-assisted research summary: § 5.

    § 5.
  198. 6

    AI-assisted research summary: This provision only points to Article 119zk.

    § 6. Art. 119zk.
  199. 1

    AI-assisted research summary: § 1.

    § 1.
  200. 2

    AI-assisted research summary: § 2.

    § 2.

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