III RN 111/97
AI generated
Supreme Court allows tax appeal revocation due to new evidence proving economic abuse under income tax law.
Legislator summary
AI generatedThe Supreme Court of Poland revoked the extraordinary review decision, ordering a retrial of the tax dispute. The taxpayer presented new evidence suggesting economic abuse within a corporate relationship, triggering the special assessment powers under the Income Tax Act. The court held that such powers apply only when abuse is proven, necessitating a new proceeding to verify these specific circumstances.
Legislator headnote
AI generatedArt. 11 of the Income Tax Act; Art. 145 § 1 of the Administrative Procedure Code: The tax authority's power to estimate income based on economic abuse applies exclusively to taxpayers where such abuse is demonstrated, requiring a retrial if new evidence upholds the legal prerequisites for revocation.
Keywords
AI generated
income tax assessment
economic abuse
corporate relationship
administrative retrial
special assessment power
new evidence
tax liability
Cited Legislation
AI generatedArt. 11 of the Income Tax Act
Art. 145 § 1 of the Administrative Procedure Code
Art. 22 ust. 2 pkt 2 of the Chief Administrative Court Act
Art. 236 of the Constitution of the Republic of Poland
Art. 10 of the Act on Amendment of the Civil Procedure Code
Cited Case Law
AI generatedSA/Wr 623/95