Can the misstatement by the tax authority constitutea penalty for the citizen? Extraordinary proceduresfor revising final decisions in practice

In this thesis, an analysis of the relations between taxpayers and tax authorities is conducted, with a focus onextraordinary means of challenging final decisions and the decisions made by tax authorities in such cases.The author discusses the applicable provisions of national law and draws conclusions for potential legislativechanges. Through practical examples, the article seeks to elucidate the legal and procedural frameworks governingthese relations, emphasizing the necessity of ensuring taxpayers rights within the tax norm system.Furthermore, case law is considered, comparing judicial practice in cases based on extraordinary proceduresstemming from the Code of Administrative Procedure [Kodeks postępowania administracyjnego] with that in tax-related matters