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III RN 50/02 AI generated

Supreme Court quashes tax decision for premature statute of limitations expiry due to incorrect payment deadline calculation.

Case Number III RN 50/02
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court quashed the Lower Administrative Court's decision regarding the statute of limitations for income tax. The taxpayers argued the five-year limitation period expired in 1997, while the tax authority claimed it expired in 1999 based on a five-year rule. The Court found the authority erred by ignoring specific income declaration rules that shortened the payment deadline to 1995 or 1996, thereby invalidating the five-year calculation. Consequently, the Supreme Court granted the extraordinary review and remanded the case for reconsideration.

Legislator headnote

AI generated

Art. 70 § 1 Ordynacji podatkowej; Art. 28 ust. 2, 3 ustawy o podatku dochodowym od osób fizycznych: The five-year statute of limitations for income tax begins from the end of the calendar year in which the payment deadline expires, which is determined by specific income declaration rules rather than a fixed five-year period from the tax event.

Keywords

AI generated
statute of limitations income tax payment deadline extraordinary review tax authority error remand for reconsideration declaration of income

Cited Legislation

AI generated
Art. 70 § 1 Ordynacji podatkowej
Art. 28 ust. 2 ustawy o podatku dochodowym od osób fizycznych
Art. 28 ust. 3 ustawy o podatku dochodowym od osób fizycznych
Art. 21 ust. 1 pkt 32 lit. a ustawy o podatku dochodowym od osób fizycznych
art. 328 § 2 k.p.c
art. 39313 § 1 k.p.c

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