Supreme Court dismisses extraordinary review, ruling tax liability arose in 1973 via German court verdict, not later lawyer letter.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary review filed by the Minister of Justice against the tax authority's decision. The court held that the tax obligation arose in 1973 when a German court issued a verdict establishing inheritance rights, triggering a five-year limitation period that expired in 1978. Consequently, a later letter from a German lawyer confirming the right could not restart the limitation period or create a new tax liability.
Legislator headnote
AI generatedArt. 6 ust. 4 i 5 ustawy z dnia 19 grudnia 1975 r. o podatku od spadków i darowizn; Art. 141 ust. 1 dekretu z dnia 16 maja 1946 r.: The tax obligation arising from inheritance is triggered by the date a court ruling establishes the right, and a subsequent written confirmation cannot restart the limitation period if the obligation has already expired.