Legislator Case Law & Legislation
III RN 111/97 AI generated

Supreme Court allows tax appeal revocation due to new evidence proving economic abuse under income tax law.

Case Number III RN 111/97
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The 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 generated

Art. 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 generated
Art. 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 generated
SA/Wr 623/95

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