Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 1 grudnia 2022 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 10 | Dz.U. 2022 poz. 2651 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 1 grudnia 2022 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Part 10 of 13 · provisions 1,801–2,000

This notice announces the publication of 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. 2022 poz. 2651
Status
Expired
Version
Undated source snapshot
Language
pl
Updated
Official source
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Complete work
View statute overview

Citation provenance: source:pl:dziennik-ustaw · schema StatuteEnrichmentPublicV1.

NSP VAT-related liability access to confidential tax information account blocking accounting additional tax liability administrative authority administrative changes administrative deadlines administrative decision-making administrative decisions administrative fines administrative hearing administrative procedure administrative proceedings amendments anti-avoidance appeal procedures appeal/reopening appeals asset acquisition asset disclosure bank account blocking bank information requests +194 more

Statute overview

About this statute

This notice announces the publication of the consolidated text of the Tax Ordinance Act. Art. 46. 1) 2) 3) 4) 2) Art. 8. 3) Art. 71a. Art. 72.

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 1 grudnia 2022 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Showing 200 of 2,471

  1. 204

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  2. 1

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  3. 2

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  4. 3

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  5. 204a

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  6. 205

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  7. 1

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  8. 1a

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  9. 2

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  10. 205a

    AI-assisted research summary: Article 205a.

    Art. 205a.
  11. 1

    AI-assisted research summary: No substantive rule is stated here; the text only contains section numbering.

    § 1. 1) 1a) 1b) 2) 3) 4)
  12. 2

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    § 2.
  13. 206

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

    Art. 206. Rozdział 13 Decyzje
  14. 207

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  15. 1

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  16. 2

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  17. 208

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  18. 1

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  19. 2

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  20. 209

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  21. 1

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  22. 2

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  23. 3

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  24. 4

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  25. 5

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  26. 6

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  27. 210

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    Art. 210.
  28. 1

    AI-assisted research summary: Section 1 contains only numbered items 1) through 8) and no substantive rule text.

    § 1. 1) 2) 3) 4) 5) 6) 7) 8)
  29. 1a

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  30. 2

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  31. 2a

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  32. 2b

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  33. 2c

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  34. 3

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  35. 4

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  36. 5

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  37. 211

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  38. 212

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  39. 213

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  40. 1

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  41. 2

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  42. 3

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  43. 4

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  44. 5

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  45. 214

    AI-assisted research summary: Art. 214.

    Art. 214.
  46. 215

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    Art. 215.
  47. 1

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  48. 2

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  49. 3

    AI-assisted research summary: This section is a heading for § 3: Chapter 14, “Provisions.”

    § 3. Rozdział 14 Postanowienia
  50. 216

    AI-assisted research summary: Art. 216.

    Art. 216.
  51. 1

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  52. 2

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  53. 217

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  54. 1

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    § 1. 1) 2) 3) 4) 5) 6) 7)
  55. 2

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  56. 218

    AI-assisted research summary: Art. 218.

    Art. 218.
  57. 219

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

    Art. 219. Rozdział 15 Odwołania
  58. 220

    AI-assisted research summary: Art. 220.

    Art. 220.
  59. 1

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    § 1.
  60. 2

    AI-assisted research summary: Section 2 only.

    § 2.
  61. 221

    AI-assisted research summary: Article 221 is identified, but no rule text is provided here.

    Art. 221.
  62. 1

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  63. 2

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  64. 221a

    AI-assisted research summary: Art. 221a.

    Art. 221a.
  65. 1

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  66. 2

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  67. 3

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  68. 222

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  69. 223

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  70. 1

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  71. 2

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  72. 223a

    AI-assisted research summary: Article 223a.

    Art. 223a.
  73. 224

    AI-assisted research summary: Art. 224.

    Art. 224.
  74. 224a

    AI-assisted research summary: Article 224a only identifies the provision and states no rule in the supplied text.

    Art. 224a.
  75. 224b

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    Art. 224b.
  76. 224c

    AI-assisted research summary: Article 224c.

    Art. 224c.
  77. 225

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    Art. 225.
  78. 226

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    Art. 226.
  79. 1

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  80. 2

    AI-assisted research summary: Section 2 only.

    § 2.
  81. 227

    AI-assisted research summary: Article 227 is identified, but no rule text is provided here.

    Art. 227.
  82. 1

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  83. 2

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  84. 228

    AI-assisted research summary: Article 228.

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  85. 1

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  86. 2

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  87. 229

    AI-assisted research summary: Art. 229.

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  88. 230

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  89. 231

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  90. 232

    AI-assisted research summary: Article 232.

    Art. 232.
  91. 1

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  92. 2

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  93. 233

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  94. 1

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  95. 2

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  96. 3

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  97. 234

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  98. 234a

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    Art. 234a.
  99. 235

    AI-assisted research summary: This provision is a heading: Article 235, Chapter 16 on appeals.

    Art. 235. Rozdział 16 Zażalenia
  100. 236

    AI-assisted research summary: Article 236.

    Art. 236.
  101. 1

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    § 1.
  102. 2

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  103. 237

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    Art. 237.
  104. 238

    AI-assisted research summary: Article 238.

    Art. 238.
  105. 239

    AI-assisted research summary: This provision is a chapter heading: “Art. 239. Chapter 16a – Execution of decision.”

    Art. 239. Rozdział 16a Wykonanie decyzji
  106. 239a

    AI-assisted research summary: Article 239a.

    Art. 239a.
  107. 239b

    AI-assisted research summary: Art. 239b.

    Art. 239b.
  108. 1

    AI-assisted research summary: This provision only shows numbered placeholders and does not state a rule in the provided text.

    § 1. 1) 2) 3) 4)
  109. 2

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  110. 3

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  111. 4

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  112. 5

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    § 5.
  113. 239c

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    Art. 239c.
  114. 239d

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    Art. 239d.
  115. 1

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  116. 2

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  117. 239e

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    Art. 239e.
  118. 239f

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    Art. 239f.
  119. 1

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    § 1. 1) 2)
  120. 2

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

    § 2.
  121. 3

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  122. 4

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  123. 239g

    AI-assisted research summary: Art. 239g.

    Art. 239g.
  124. 239h

    AI-assisted research summary: Article 239h.

    Art. 239h.
  125. 239i

    AI-assisted research summary: Art. 239i.

    Art. 239i.
  126. 239j

    AI-assisted research summary: Article 239j is the heading for Chapter 17, “Reopening of proceedings.”

    Art. 239j. Rozdział 17 Wznowienie postępowania
  127. 240

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    Art. 240.
  128. 1

    AI-assisted research summary: § 1. 1) 2) 3) 4) 5) 5a) 6) 7) 8) 9) 10) 11) 12)

    § 1. 1) 2) 3) 4) 5) 5a) 6) 7) 8) 9) 10) 11) 12)
  129. 2

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  130. 3

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  131. 241

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  132. 1

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  133. 2

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  134. 242

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  135. 243

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  136. 1

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  137. 1a

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    § 1a.
  138. 2

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  139. 3

    AI-assisted research summary: § 3 contains no substantive rule in the provided text.

    § 3.
  140. 244

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    Art. 244.
  141. 1

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  142. 2

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  143. 3

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  144. 4

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  145. 245

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  146. 1

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

    § 1. 1) 2) 3) a) b)
  147. 2

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    § 2.
  148. 246

    AI-assisted research summary: Article 246 is identified, but the provided text contains no substantive rule.

    Art. 246.
  149. 1

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    § 1.
  150. 2

    AI-assisted research summary: This provision is a section heading for Chapter 18 on declaring a decision invalid.

    § 2. Rozdział 18 Stwierdzenie nieważności decyzji
  151. 247

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    Art. 247.
  152. 1

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

    § 1. 1) 2) 3) 4) 5) 6) 7) 8)
  153. 2

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    § 2.
  154. 3

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  155. 248

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    Art. 248.
  156. 1

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    § 1.
  157. 2

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

    § 2. 1) 1a) 2) 3)
  158. 3

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    § 3.
  159. 249

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    Art. 249.
  160. 1

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  161. 2

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    § 2.
  162. 250

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    Art. 250.
  163. 251

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    Art. 251.
  164. 252

    AI-assisted research summary: Article 252 is identified, but no rule text is provided here.

    Art. 252.
  165. 1

    AI-assisted research summary: § 1.

    § 1.
  166. 2

    AI-assisted research summary: Chapter 19 concerns revocation or change of a final decision.

    § 2. Rozdział 19 Uchylenie lub zmiana decyzji ostatecznej
  167. 253

    AI-assisted research summary: Article 253 only identifies the provision and states no rule in the provided text.

    Art. 253.
  168. 1

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    § 1.
  169. 2

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    § 2.
  170. 3

    AI-assisted research summary: Section 3.

    § 3.
  171. 4

    AI-assisted research summary: § 4.

    § 4.
  172. 253a

    AI-assisted research summary: Article 253a only identifies the provision; it does not state any rule.

    Art. 253a.
  173. 1

    AI-assisted research summary: Section 1 only.

    § 1.
  174. 2

    AI-assisted research summary: § 2.

    § 2.
  175. 3

    AI-assisted research summary: § 3.

    § 3.
  176. 253b

    AI-assisted research summary: Article 253b is provided only as a heading and numbered placeholders, with no substantive rule text in the supplied source.

    Art. 253b. 1) 2) 3) 4) 5) 6)
  177. 254

    AI-assisted research summary: Art. 254.

    Art. 254.
  178. 1

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    § 1.
  179. 2

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    § 2.
  180. 255

    AI-assisted research summary: Art. 255.

    Art. 255.
  181. 1

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    § 1.
  182. 2

    AI-assisted research summary: § 2.

    § 2.
  183. 256

    AI-assisted research summary: Art. 256.

    Art. 256.
  184. 1

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  185. 2

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    § 2.
  186. 3

    AI-assisted research summary: § 3.

    § 3.
  187. 257

    AI-assisted research summary: This article is the heading for Chapter 20 on expiration of a decision.

    Art. 257. Rozdział 20 Wygaśnięcie decyzji
  188. 258

    AI-assisted research summary: Art. 258.

    Art. 258.
  189. 1

    AI-assisted research summary: This provision only shows section numbering and notes that certain items were added by an amending act.

    § 1. 1) 2) 3) 4) 5) 691)Dodany przez art. 7 pkt 34 lit. a ustawy, o której mowa w odnośniku 8.) 791)Dodany przez art. 7 pkt 34 lit. a ustawy, o której mowa w odnośniku 8.)
  190. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  191. 2

    AI-assisted research summary: This text is a citation note saying that § 392 has the wording established by Article 7 point 34(b) of the act referred to in footnote 8.

    § 2. § 392)W brzmieniu ustalonym przez art. 7 pkt 34 lit. b ustawy, o której mowa w odnośniku 8..
  192. 259

    AI-assisted research summary: Art. 259.

    Art. 259.
  193. 1

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

    § 1. 1) 2)
  194. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  195. 2

    AI-assisted research summary: Section marker only.

    § 2.
  196. 259a

    AI-assisted research summary: This text only shows the article label and a heading for Chapter 21 on liability for damages; it does not state a substantive rule.

    Art. 259a. Art. 259b93)Dodany przez art. 7 pkt 35 ustawy, o której mowa w odnośniku 8.. Rozdział 21 Odpowiedzialność odszkodowawcza
  197. 260

    AI-assisted research summary: Art. 260.

    Art. 260.
  198. 261

    AI-assisted research summary: Article 261 is a chapter heading for disciplinary/order penalties.

    Art. 261. Rozdział 22 Kary porządkowe
  199. 262

    AI-assisted research summary: Art. 262.

    Art. 262.
  200. 1

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

    § 1. 1) 2) 2a) 3)

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