III RN 10/00
AI generated
Tax audit result deemed declaratory like tax assessment, establishing payment deadline and interest rules.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the Minister of Justice's extraordinary revision against a lower court ruling that overturned a tax authority's decision on late payment interest. The court held that tax obligations arise by operation of law, making any subsequent audit result merely declaratory rather than constitutive. Consequently, the audit result functions identically to a tax assessment, triggering the statutory payment deadline and interest calculation period.
Legislator headnote
AI generatedArt. 28 ust. 1 ustawy o kontroli skarbowej; Art. 5 ust. 3 ustawy o zobowiązaniach podatkowych: A tax audit result is declaratory in nature, producing the same legal effects as a tax assessment decision and establishing the payment deadline and liability for late fees.
Keywords
AI generated
tax audit result
declaratory decision
tax obligation creation
late payment interest
payment deadline
extraordinary revision
tax liability
Cited Legislation
AI generatedArt. 28 ust. 1 ustawy o kontroli skarbowej
Art. 5 ust. 3 ustawy o zobowiązaniach podatkowych
Art. 20 ust. 1 ustawy o zobowiązaniach podatkowych
Art. 22 ust. 1 pkt 1 i ust. 2 pkt 1 ustawy o Naczelnym Sądzie Administracyjnym
Art. 57 ust. 1 ustawy o Naczelnym Sądzie Administracyjnym
Art. 39315 KPC
Art. 10 ustawy z dnia 1 marca 1996 r. o zmianie Kodeksu postępowania cywilnego