Supreme Administrative Court: The tax office cannot instrumentally initiate criminal fiscal proceedings

The Supreme Administrative Court questioned the actions of the tax office in suspending the limitation period of the tax liability. In the opinion of the Supreme Administrative Court, the authority abused the law and its cassation appeal was unfounded. The taxpayer’s liability has expired, and the judgment of the first instance, which was favorable to him, remained in force.

Source Prawo.pl

 

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