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Artykuł podejmuje zagadnienie usprawiedliwiania przez organy administracyjne niedotrzymywania terminów załatwiania sprawy w postępowaniu administracyjnym ogólnym, postępowaniu podatkowym i uproszczonym postępowaniu skargowym. Autor w tym celu posiłkuje się metodą dogmatyczno-prawną, krytyczną analizą literatury przedmiotu oraz interpretuje odnośne orzecznictwo sądów administracyjnych. Celem artykułu...
The article deals with the issue of administrative authorities’ justification of a failure to meet deadlines for handling cases in general administrative proceedings, tax proceedings and simplified complaint proceedings. To that end, the author uses the dogmatic-legal method, performs a critical analysis of the literature on the subject matter and interprets the relevant judgments of administrative...
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