III RN 149/01
AI generated
Supreme Court ruled tax lien date is signing date, not delivery date, under Tax Ordinance Art. 35.2.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court quashed the Lower Administrative Court's decision regarding the date a tax lien was established. The Lower Court incorrectly determined the lien arose upon delivery of the tax decision, whereas the Supreme Court held it arose upon signing. The Court ruled that the statutory definition of 'issuance' refers to the signing act, not the delivery, thereby invalidating the Lower Court's application of the statute.
Legislator headnote
AI generatedArt. 210 § 1 pkt 2 Ordynacji podatkowej; Art. 35 pkt 2 Ordynacji podatkowej: The date of issuance of a tax decision determining tax arrears is the date of its signing by the authorized person, not the date of delivery.
Keywords
AI generated
tax lien establishment
issuance date definition
administrative decision signing
tax ordinance provisions
statutory interpretation rule
administrative procedure law
tax debt security
Cited Legislation
AI generatedArt. 210 § 1 pkt 2 Ordynacji podatkowej
Art. 35 pkt 2 Ordynacji podatkowej
Art. 70 § 1 Ordynacji podatkowej
Art. 70 § 6 Ordynacji podatkowej
Art. 22 ust. 1 pkt 1 i ust. 2 pkt 1 i 3 ustawy o Naczelnym Sądzie Administracyjnym