III RN 47/97
AI generated
Tax debt arises by law; final settlement decisions are governed by a 5-year statute of limitations.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the taxpayer's claim regarding the statute of limitations for a final tax settlement. The taxpayer argued that expenses for sleds and video tapes were deductible, while the tax authority rejected them under specific tax law provisions. The court ruled that tax obligations for final settlements arise directly from the statute, meaning the 5-year limitation period applies rather than the shorter period for determining decisions.
Legislator headnote
AI generatedArt. 5 ust. 3 ustawy o zobowiązaniach podatkowych; Art. 30 ust. 1 ustawy o zobowiązaniach podatkowych: Tax obligations arising from final settlements are established by law, and the five-year statute of limitations governs such debts.
Keywords
AI generated
statute of limitations
final tax settlement
tax liability
income tax law
administrative review
Cited Legislation
AI generatedart. 5 ust. 3 ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych
art. 25 ust. 2 ustawy z dnia 15 lutego 1992 r. o podatku dochodowym od osób prawnych
art. 27 ust. 1 ustawy z dnia 15 lutego 1992 r. o podatku dochodowym od osób prawnych
art. 30 ust. 1 ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych