Polish Supreme Court allows extension of tax appeal deadline when mailed to non-relative neighbor.

The Supreme Court of Poland granted an extraordinary revision to restore the deadline for filing a tax appeal. The applicant argued that his mother, who lived with him but did not share a household, received the notice on his behalf, while the tax office claimed she was merely a neighbor. The court ruled that under Article 43 of the Code of Administrative Procedure, relatives sharing a residence are 'household members' regardless of shared economic life, whereas non-relatives are neighbors unless formally included in the household. Consequently, the notice was deemed delivered to a household member, starting the 30-day appeal period the next day, which the applicant successfully completed.