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), pp. 151–162. doi: 10.18778/2391-6478.3.31.10.