Courts condemn abuse of law by tax offices

Today's Dziennik Gazeta Prawna writes about judgments of the Supreme Administrative Court of 30 July this year issued in connection with the initiation of penal fiscal proceedings only with the aim of preventing time limitation of the tax liability.

Tax advisor and managing partner Andrzej Ladziński presents his opinion "It would be good to reverse the roles".

COMMENT

It is good that in the judgments of 30 July this year the Supreme Administrative Court challenged the suspension of the limitation period. It did so in quite obvious circumstances, showing instrumental actions of the tax administration. In this sense, these are not breakthrough judgments. However, they allow us to expect that in the future, in not so obvious cases, the courts will also question the suspension of the limitation period due to the initiation of fiscal penal proceedings before the end of tax proceedings. We could talk about a breakthrough if the court said that it is the authority's responsibility to prove that the initiation of fiscal penal proceedings was not instrumental and therefore the limitation period was suspended. It would be good if roles could be reserved this way, since we already know when and to what extent the tax administration initiates penal fiscal proceedings before final completion of the tax proceedings.

https://edgp.gazetaprawna.pl/e-wydanie/57345,17-sierpnia-2020/70963,Gazeta-Prawna.html/728821,Sady-pietnuja-naduzywanie-prawa-przez-skarbowke.html