II UK 111/09
AI generated
Supreme Court holds that issuing a tax decision does not include the obligation to serve it for statute of limitations purposes.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court quashed the appellate court's decision regarding the statute of limitations for social security contributions. The lower court had ruled that the decision was validly served, but the Supreme Court clarified that 'issuing' a decision under Article 118 § 1 of the Tax Procedure Act is distinct from 'serving' it. Consequently, the court determined that the limitation period expired based on the date of issuance, not service, and remanded the case for retrial.
Legislator headnote
AI generatedArt. 118 § 1 Ordynacji podatkowej; Art. 31 ust. 5d ustawy o systemie ubezpieczeń społecznych: The act of issuing a tax decision does not encompass the obligation to serve it, meaning the statute of limitations expires upon issuance rather than service.
Keywords
AI generated
issuing vs serving decision
statute of limitations
tax procedure act
social security contributions
administrative law
limitation period expiration
legal interpretation
Cited Legislation
AI generatedArt. 118 § 1 Ordynacji podatkowej
Art. 31 ust. 5d ustawy o systemie ubezpieczeń społecznych
Art. 116 Ordynacji podatkowej
Art. 107 § 1 k.p.a.
art. 382 k.p.c
art. 3986 § 3 k.p.c
art. 3984 § 1 pkt 4 k.p.c
art. 3989 § 1 k.p.c
art. 107 § 1 k.p
art. 39815 § 1 k.p.c
Cited Case Law
AI generatedI FPS 5/07
III RN 149/01
Supreme Court ruled tax lien date is signing date, not delivery date, under Tax Ordinance Art. 35.2.
I UK 151/08
Supreme Court dismissed cassation, ruling tax court reviews decision deadlines, not statute of limitations.
I UK 49/09
Supreme Court quashes social security liability decision for missing co-director participation under civil procedure law.
II OSK 714/05