Ponaglenie w systemie administracyjnoprawnych środków zaskarżenia

Abstract

The aim of the paper is to highlight reminder being stipulated in the Polish administrative proceedings as a means of review which sought to ensure settling cases without undue delay. Based on the amendment bill to the Administrative Procedure Code coming into force on the 1st June 2017, the party to the proceedings is entitled to challenge such as failure of the administrative body by lodging a reminder as it is considered a mandatory appeal before submitting a complaint to administrative court. Moreover, the paper includes references to the Polish Tax Ordinance Act in the scope of dealing with tax cases within legal deadlines.