Fiscal is to check who pays the tribute
If taxpayers claim that they have contractually excluded marital cohabitation, officials must check this and not be guided only by entries in records, reports Rzeczpospolita, describing a ruling by the WSA in Gdansk.
Michał Nielepkowicz, tax adviser, partner at Thedy & Partners was asked to comment on the ruling. In his opinion sent to the editorial office, he stressed that the ruling in question is very important from the perspective of the scope of the tax authorities’ duties in tax proceedings, particularly in relation to the conducted evidence proceedings. The Court rightly pointed out that when making an assessment of the total monetary liability, the tax authority is obliged to identify all taxpayers and to make detailed findings in this respect beforehand. Therefore, if it follows from the documents submitted by the taxpayers or their explanations or letters submitted in the course of the proceedings that the taxpayers question the facts established by the body of first instance, in such a situation, the role of the tax authority acting in accordance with the provisions of the Tax Ordinance is also to call the taxpayers to submit documents or to clarify any doubts that arise after analysing the collected evidence. Very rightly, the WSA also stated that the correct determination of the circle of taxpayers is a fundamental issue for the resolution of a tax case. After all, a tax decision is an act which unilaterally and in a sovereign manner shapes the rights and obligations of a specific addressee in an individual tax case.
The entire article can be read in Rzeczpospolita of 26 May 2023, p. A16