Failure to file declaration causes loss of payment deferral but not exemption from flat tax refund.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary review filed by the Minister of Justice against the Supreme Administrative Court's decision. The taxpayer failed to file a declaration within 14 days, losing the right to defer payment but retaining eligibility for a tax refund upon proving the income was used to purchase new property. The court ruled that the tax assessment became void due to subsequent events rather than being invalid at issuance, allowing the refund of the principal amount while interest remained due.
Legislator headnote
AI generatedArt. 28 ust. 2 ustawy o podatku dochodowym od osób fizycznych; Art. 21 ust. 1 pkt 32 lit. a tej ustawy; Art. 258 § 1 pkt 1 Ordynacji podatkowej: Failure to file the required declaration results in the loss of the right to defer payment of the flat tax, but does not preclude a refund if the taxpayer subsequently demonstrates that the income was used to acquire new property, rendering the tax assessment void ab initio.