Business constitution poorly spread

In today's issue of Rzeczpospolita, we will find an article on the business constitution and extension of the limitation period.

Andrzej Ladziński commented on the harmful phenomenon of instituting fiscal criminal proceedings just before the expiry of the limitation period for tax liabilities.

– Initiating fiscal criminal proceedings to extend the limitation period for tax liabilities is an instrumental application of the law. In the Criminal Code, it is described in Article 231 as exceeding the powers of an official – notes Ladziński.

The article is available at the following link and can be downloaded in pdf: https://www.rp.pl/Firma/312039914-Konstytucja-dla-biznesu-slabo-rozpowszechniona-wsrod-urzednikow.html

View the entire publication