Constitutional restrictions on the use of illegally obtained evidence in tax proceedings

Abstract

The publication seeks to define the constitutional boundaries for the admissibility of evidence obtained in violation of the law in tax proceedings. It is hypothesized that the current provisions of the Tax Ordinance and the practice of tax authorities do not provide adequate protection of individual rights guaranteed by the Constitution of the Republic of Poland, particularly with regard to the principle of proportionality, the right to privacy, and the requirement to act within the framework of the rule of law. The analysis employs the dogmatic-legal method and examines case law from administrative courts and the Constitutional Tribunal. The findings indicate the need to clarify the constitutional limits on the use of unlawfully obtained evidence in order to ensure consistency in practice and to strengthen procedural safeguards for taxpayers.