III RN 149/01
Generato dall'IA
Supreme Court ruled tax lien date is signing date, not delivery date, under Tax Ordinance Art. 35.2.
Polonia (PL)
Sintesi Legislator
Generato dall'IAThe 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.
Regesto Legislator
Generato dall'IAArt. 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.
Parole chiave
Generato dall'IA
tax lien establishment
issuance date definition
administrative decision signing
tax ordinance provisions
statutory interpretation rule
administrative procedure law
tax debt security
Disposizioni normative citate
Generato dall'IAArt. 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