The Scope of Judicial Review of a Securing (Interim) Decision and the Right to an Effective Remedy

Abstract

Pursuant to the resolution of the Supreme Administrative Court (NSA) of 24 October 2011 (file no. I FPS 1/11), and in accordance with established administrative and judicial practice, where an assessment decision is issued in the course of tax appeal proceedings concerning the securing of a tax liability under Article 33 §§ 1–4 of the Tax Ordinance Act, the appeal proceedings are discontinued pursuant to Article 233 § 1 point 3 of that Act. Such an approach constitutes a significant limitation of the taxpayer’s right to an effective remedy, including the right of access to a court. The author argues that, in light of the judgment of the Court of Justice of the European Union of 3 July 2025 in Case C-605/23, Ati-19 (ECLI:EU:C:2025:513), this limitation is incompatible with Article 47 of the Charter of Fundamental Rights of the European Union. The article further examines the procedural avenues available for aligning current domestic practice with the standard arising from that judgment.