III RN 198/01
AI generated
Failure to serve a tax decision prevents the one-year invalidity period from starting under tax procedure law.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court quashed the lower court's dismissal of the taxpayer's appeal regarding a tax fee decision. The taxpayer argued he was never served with the decision, while the lower court held the one-year invalidity period had expired. The court ruled that without proof of service, the statutory time limit for challenging the decision never began to run.
Legislator headnote
AI generatedArt. 249 § 1 Ordynacji podatkowej; Art. 223 § 2 Ordynacji podatkowej: If a final tax decision has not been served on the taxpayer, the one-year period for requesting a declaration of invalidity does not commence, nor does the two-week appeal period.
Keywords
AI generated
tax decision service
invalidity period start
tax procedure law
administrative appeal
proof of delivery
Cited Legislation
AI generatedArt. 249 § 1 Ordynacji podatkowej
Art. 223 § 2 Ordynacji podatkowej
Art. 236 ust. 2 Konstytucji RP
Art. 393 § 1 KPC
Art. 10 ustawy z dnia 1 marca 1996 r. o zmianie Kodeksu postępowania cywilnego