III RN 20/98
AI generated
Overpayment in corporate tax arises only upon tax authority decision, not advance filing date.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the taxpayer's claim regarding the date of tax overpayment, ruling it occurs only when the tax authority issues a decision. The taxpayer argued the overpayment existed upon filing advance returns, but the court found no such declaration was made. Consequently, the court held that without a formal tax authority decision, the overpayment did not legally exist at the time of filing.
Legislator headnote
AI generatedArt. 29 ust. 1 ustawy o zobowiązaniach podatkowych; Art. 27 ust. 1 ustawy o zobowiązaniach podatkowych: In the absence of a taxpayer's declaration of overpayment at the time of filing advance returns, the date of the overpayment in corporate income tax is the date of the tax authority's decision establishing such overpayment.
Keywords
AI generated
corporate income tax
tax overpayment date
advance tax returns
tax authority decision
tax liability determination
administrative procedure
tax assessment
Cited Legislation
AI generatedArt. 29 ust. 1 ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych
Art. 27 ust. 1 in fine ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych
Cited Case Law
AI generatedSąd Najwyższy z dnia 22 sierpnia 1991 r., III ARN 26/91
Naczelny Sąd Administracyjny z dnia 11 lipca 1997 r.
Sąd Najwyższy z dnia 17 lutego 1994 r., S.A./Kr 2174/93