Supreme Administrative Court: Administrative penalties may be imposed after the limitation period has expired
Not only failure to submit explanations, but also insufficient submission thereof may be punishable by an administrative penalty. A taxpayer who believes that the penalty has been imposed after the expiry of the limitation period may possibly not pay it and defend their views in separate proceedings. This is confirmed by a recent judgment of the Supreme Administrative Court. Commentary by Kamil Szczęsny, lawyer, court representative of the company concerned can be read in today's article at Prawo.pl: https://www.prawo.pl/podatki/kary-porzadkowe-po-uplywie-terminu-przedawnienia-zobowiazania,496979.html
Related posts
New excise duty declarations from 1 July 2025 – what you need to know
New excise duty declarations from 1 July 2025 – what you need to know''The Devil in vestments'' - on tax authorities overstepping the bounds of legal action
''The Devil in vestments'' - on tax authorities overstepping the bounds of legal action
GWW strengthens its expertise – Business Law House experts join the team. The law firm opens a branch in Łódź.
GWW strengthens its expertise – Business Law House experts join the team. The law firm opens a branch in Łódź.Beware of fake e-mails
Beware of fake e-mailsConcerned about
missing out
on key legal
developments?