Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 1 grudnia 2022 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 6 | 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 6 of 13 · provisions 1,001–1,200

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. 2

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  3. 4

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  4. 5

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  5. 112

    AI-assisted research summary: Art. 112.

    Art. 112.
  6. 1

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  7. 2

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  8. 3

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  9. 4

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  10. 5

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  11. 6

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  12. 7

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    § 7.
  13. 112a

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

    Art. 112a.
  14. 112b

    AI-assisted research summary: Art. 112b.

    Art. 112b.
  15. 112c

    AI-assisted research summary: Article 112c.

    Art. 112c.
  16. 113

    AI-assisted research summary: Art. 113.

    Art. 113.
  17. 114

    AI-assisted research summary: Art. 114.

    Art. 114.
  18. 1

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  19. 2

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  20. 3

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  21. 4

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  22. 114a

    AI-assisted research summary: Art. 114a.

    Art. 114a.
  23. 1

    AI-assisted research summary: § 1.

    § 1.
  24. 1a

    AI-assisted research summary: Section 1a contains no substantive rule text in the provided source.

    § 1a.
  25. 2

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  26. 115

    AI-assisted research summary: Art. 115.

    Art. 115.
  27. 1

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  28. 2

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  29. 3

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  30. 4

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  31. 5

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  32. 116

    AI-assisted research summary: Article 116.

    Art. 116.
  33. 1

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    § 1. 1) a) b) 2)
  34. 1a

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    § 1a.
  35. 2

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  36. 2a

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    § 2a.
  37. 3

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    § 3.
  38. 4

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    § 4.
  39. 5

    AI-assisted research summary: § 5.

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  40. 116a

    AI-assisted research summary: Art. 116a.

    Art. 116a.
  41. 1

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    § 1.
  42. 2

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  43. 3

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    § 3.
  44. 4

    AI-assisted research summary: § 4.

    § 4.
  45. 5

    AI-assisted research summary: § 5.

    § 5.
  46. 116b

    AI-assisted research summary: Art. 116b.

    Art. 116b.
  47. 1

    AI-assisted research summary: § 1.

    § 1.
  48. 2

    AI-assisted research summary: § 2.

    § 2.
  49. 3

    AI-assisted research summary: Section 3 is shown without any substantive rule text.

    § 3.
  50. 117

    AI-assisted research summary: Art. 117.

    Art. 117.
  51. 1

    AI-assisted research summary: § 1.

    § 1.
  52. 2

    AI-assisted research summary: § 2.

    § 2.
  53. 3

    AI-assisted research summary: § 3.

    § 3.
  54. 4

    AI-assisted research summary: § 4.

    § 4.
  55. 117a

    AI-assisted research summary: Article 117a.

    Art. 117a.
  56. 1

    AI-assisted research summary: Section 1.

    § 1.
  57. 2

    AI-assisted research summary: § 2.

    § 2.
  58. 117b

    AI-assisted research summary: Art. 117b.

    Art. 117b.
  59. 1

    AI-assisted research summary: § 1.

    § 1.
  60. 2

    AI-assisted research summary: This provision only identifies § 2 and a reference to Article 117ba; it does not state a rule.

    § 2. Art. 117ba.
  61. 1

    AI-assisted research summary: § 1.

    § 1.
  62. 2

    AI-assisted research summary: § 2.

    § 2.
  63. 3

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

    § 3. 1) 2) 3) a) b) c) 4) 5)
  64. 4

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

    § 4. 1) 2) 3) 4)
  65. 5

    AI-assisted research summary: This provision only identifies § 5 and refers to Art. 117bb; it does not state a substantive rule.

    § 5. Art. 117bb.
  66. 117c

    AI-assisted research summary: Art. 117c.

    Art. 117c.
  67. 117d

    AI-assisted research summary: Art. 117d.

    Art. 117d.
  68. 1

    AI-assisted research summary: § 1.

    § 1.
  69. 2

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

    § 2.
  70. 3

    AI-assisted research summary: § 3.

    § 3.
  71. 4

    AI-assisted research summary: § 4.

    § 4.
  72. 118

    AI-assisted research summary: Art. 118.

    Art. 118.
  73. 1

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

    § 1. 1) 2)
  74. 2

    AI-assisted research summary: § 2.

    § 2.
  75. 119

    AI-assisted research summary: Article 119 is identified, but no rule content is provided in the source text.

    Art. 119.
  76. 1

    AI-assisted research summary: § 1.

    § 1.
  77. 2

    AI-assisted research summary: This provision labels Section IIIA as the anti-avoidance chapter.

    § 2. Dział IIIA Przeciwdziałanie unikaniu opodatkowania Rozdział 1 Klauzula przeciwko unikaniu opodatkowania
  78. 119a

    AI-assisted research summary: Article 119a.

    Art. 119a.
  79. 1

    AI-assisted research summary: § 1.

    § 1.
  80. 2

    AI-assisted research summary: § 2.

    § 2.
  81. 3

    AI-assisted research summary: § 3.

    § 3.
  82. 4

    AI-assisted research summary: § 4.

    § 4.
  83. 5

    AI-assisted research summary: § 5.

    § 5.
  84. 6

    AI-assisted research summary: § 6.

    § 6.
  85. 7

    AI-assisted research summary: Section 7.

    § 7.
  86. 119b

    AI-assisted research summary: Art. 119b.

    Art. 119b.
  87. 1

    AI-assisted research summary: This provision fragment does not state any substantive rule.

    § 1. 1) 2) 3) 4) 5) 6) 765)Dodany przez art. 7 pkt 19 ustawy, o której mowa w odnośniku 8.)
  88. 2

    AI-assisted research summary: § 2.

    § 2.
  89. 119c

    AI-assisted research summary: Article 119c.

    Art. 119c.
  90. 1

    AI-assisted research summary: § 1.

    § 1.
  91. 2

    AI-assisted research summary: This excerpt shows § 2 with numbered placeholders only; no substantive rule is stated here.

    § 2. 1) 2) 3) 4) 5) 6) 7) 8)
  92. 119d

    AI-assisted research summary: Art. 119d.

    Art. 119d.
  93. 119e

    AI-assisted research summary: Art. 119e.

    Art. 119e.
  94. 119f

    AI-assisted research summary: Art. 119f.

    Art. 119f.
  95. 1

    AI-assisted research summary: § 1.

    § 1.
  96. 2

    AI-assisted research summary: This provision labels Chapter 2 as about tax proceedings in cases of tax avoidance.

    § 2. Rozdział 2 Postępowanie podatkowe w przypadku unikania opodatkowania
  97. 119g

    AI-assisted research summary: Art. 119g.

    Art. 119g.
  98. 1

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

    § 1. 1) 2) 3) 4) 5)
  99. 2

    AI-assisted research summary: § 2.

    § 2.
  100. 3

    AI-assisted research summary: § 3.

    § 3.
  101. 4

    AI-assisted research summary: Section 4 only appears as a heading and states no rule in the supplied text.

    § 4.
  102. 5

    AI-assisted research summary: § 5.

    § 5.
  103. 6

    AI-assisted research summary: § 6.

    § 6.
  104. 7

    AI-assisted research summary: § 7.

    § 7.
  105. 8

    AI-assisted research summary: This provision only identifies “§ 8” and refers to Art. 119ga.

    § 8. Art. 119ga.
  106. 1

    AI-assisted research summary: § 1.

    § 1.
  107. 2

    AI-assisted research summary: § 2.

    § 2.
  108. 3

    AI-assisted research summary: § 3.

    § 3.
  109. 4

    AI-assisted research summary: This provision only refers to Article 119gb.

    § 4. Art. 119gb.
  110. 1

    AI-assisted research summary: § 1.

    § 1.
  111. 2

    AI-assisted research summary: § 2. contains no substantive rule text in the provided source.

    § 2.
  112. 3

    AI-assisted research summary: This provision lists Articles 119gc and 119gd.

    § 3. Art. 119gc. Art. 119gd.
  113. 1

    AI-assisted research summary: § 1.

    § 1.
  114. 2

    AI-assisted research summary: § 2.

    § 2.
  115. 119h

    AI-assisted research summary: Art. 119h.

    Art. 119h.
  116. 1

    AI-assisted research summary: § 1.

    § 1.
  117. 2

    AI-assisted research summary: § 2.

    § 2.
  118. 3

    AI-assisted research summary: This text only states that § 3a68 was added by article 7 point 22 of a referenced act.

    § 3. § 3a68)Dodany przez art. 7 pkt 22 ustawy, o której mowa w odnośniku 8..
  119. 4

    AI-assisted research summary: § 4.

    § 4.
  120. 119i

    AI-assisted research summary: Art. 119i.

    Art. 119i.
  121. 1

    AI-assisted research summary: § 1.

    § 1.
  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. 6

    AI-assisted research summary: § 6.

    § 6.
  127. 7

    AI-assisted research summary: § 7.

    § 7.
  128. 8

    AI-assisted research summary: § 8.

    § 8.
  129. 9

    AI-assisted research summary: § 9.

    § 9.
  130. 10

    AI-assisted research summary: § 10.

    § 10.
  131. 119j

    AI-assisted research summary: Article 119j only appears as a heading; no substantive rule is provided in the source text.

    Art. 119j.
  132. 1

    AI-assisted research summary: § 1.

    § 1.
  133. 2

    AI-assisted research summary: § 2.

    § 2.
  134. 3

    AI-assisted research summary: § 3.

    § 3.
  135. 4

    AI-assisted research summary: § 4.

    § 4.
  136. 5

    AI-assisted research summary: § 5.

    § 5.
  137. 119k

    AI-assisted research summary: Art. 119k.

    Art. 119k.
  138. 1

    AI-assisted research summary: § 1.

    § 1.
  139. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  140. 2

    AI-assisted research summary: § 2.

    § 2.
  141. 3

    AI-assisted research summary: § 3.

    § 3.
  142. 4

    AI-assisted research summary: § 4.

    § 4.
  143. 119l

    AI-assisted research summary: This article is a heading for Chapter 3 and names the Council for Counteracting Tax Avoidance.

    Art. 119l. Rozdział 3 Rada do Spraw Przeciwdziałania Unikaniu Opodatkowania
  144. 119m

    AI-assisted research summary: Art. 119m.

    Art. 119m.
  145. 1

    AI-assisted research summary: § 1.

    § 1.
  146. 2

    AI-assisted research summary: Section 2 only identifies the provision and states no rule on its face.

    § 2.
  147. 3

    AI-assisted research summary: § 3.

    § 3.
  148. 4

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

    § 4.
  149. 119n

    AI-assisted research summary: Art. 119n.

    Art. 119n.
  150. 119o

    AI-assisted research summary: Art. 119o.

    Art. 119o.
  151. 1

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

    § 1. 1) 2) 3) 4) 5) 6) 7)
  152. 2

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

    § 2. 1) 2) 3) 4) 5) 6)
  153. 3

    AI-assisted research summary: § 3.

    § 3.
  154. 4

    AI-assisted research summary: § 4.

    § 4.
  155. 5

    AI-assisted research summary: § 5.

    § 5.
  156. 119p

    AI-assisted research summary: Art. 119p.

    Art. 119p.
  157. 1

    AI-assisted research summary: § 1.

    § 1.
  158. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  159. 2

    AI-assisted research summary: § 2.

    § 2.
  160. 119q

    AI-assisted research summary: Article 119q.

    Art. 119q.
  161. 1

    AI-assisted research summary: § 1.

    § 1.
  162. 2

    AI-assisted research summary: § 2.

    § 2.
  163. 119r

    AI-assisted research summary: Art. 119r.

    Art. 119r.
  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. 119s

    AI-assisted research summary: Art. 119s.

    Art. 119s.
  168. 1

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

    § 1. 1) 2) 3) 4)
  169. 2

    AI-assisted research summary: § 2.

    § 2.
  170. 3

    AI-assisted research summary: Section 3.

    § 3.
  171. 4

    AI-assisted research summary: § 4.

    § 4.
  172. 5

    AI-assisted research summary: § 5.

    § 5.
  173. 6

    AI-assisted research summary: § 6.

    § 6.
  174. 7

    AI-assisted research summary: § 7.

    § 7.
  175. 119t

    AI-assisted research summary: Article 119t.

    Art. 119t.
  176. 119u

    AI-assisted research summary: Art. 119u.

    Art. 119u.
  177. 119v

    AI-assisted research summary: This text only identifies Article 119v.

    Art. 119v.
  178. 1

    AI-assisted research summary: § 1.

    § 1.
  179. 2

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

    § 2. 1) 2)
  180. 3

    AI-assisted research summary: § 3.

    § 3.
  181. 4

    AI-assisted research summary: This text is a section/chapter heading for § 4 on “Opinie zabezpieczające” (protective opinions).

    § 4. 1) a) b) 2) Rozdział 4 Opinie zabezpieczające
  182. 119w

    AI-assisted research summary: Only the article label is provided; no operative rule appears in the supplied text.

    Art. 119w.
  183. 1

    AI-assisted research summary: § 1.

    § 1.
  184. 2

    AI-assisted research summary: § 2.

    § 2.
  185. 3

    AI-assisted research summary: § 3.

    § 3.
  186. 119x

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

    Art. 119x.
  187. 1

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

    § 1. 1) 2) 3) 3a) 4) 5) 6) 6a) 6b) 7)
  188. 2

    AI-assisted research summary: § 2.

    § 2.
  189. 3

    AI-assisted research summary: § 3.

    § 3.
  190. 4

    AI-assisted research summary: § 4.

    § 4.
  191. 5

    AI-assisted research summary: § 5.

    § 5.
  192. 119y

    AI-assisted research summary: Art. 119y.

    Art. 119y.
  193. 1

    AI-assisted research summary: § 1.

    § 1.
  194. 2

    AI-assisted research summary: § 2.

    § 2.
  195. 3

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

    § 3.
  196. 119z

    AI-assisted research summary: Art. 119z. Art. 119za. 1) 2) 3) Art. 119zb.

    Art. 119z. Art. 119za. 1) 2) 3) Art. 119zb.
  197. 1

    AI-assisted research summary: § 1.

    § 1.
  198. 2

    AI-assisted research summary: § 2.

    § 2.
  199. 3

    AI-assisted research summary: This text only identifies § 3 and refers to Art. 119zc.

    § 3. Art. 119zc.
  200. 1

    AI-assisted research summary: § 1.

    § 1.

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