Szymacha, A. and Rogalski, K. 2021. Commentary on the Basis of the Instrumental Initiation of Fiscal Penal Proceedings and the Right to Court of the Resolution of the Supreme Administrative Court I Fps 1/21 – Judicial Control. Journal of Finance and Financial Law. 3, 31 (Sep. 2021), 151–162. DOI:https://doi.org/10.18778/2391-6478.3.31.10.