Freezing deadlines did not extend the statute of limitations
The Covidian provision did not give the tax authorities more time to pursue taxpayers, seven judges of the NSA ruled in a resolution reported by Rzeczpospolita.
Michał Nielepkowicz, tax adviser and partner at Thedy & Partners, commenting on the case in the newspaper, pointed out that such a resolution of the NSA, which amounts to the fact that under the provisions of the so-called anti-crisis shield enacted in connection with the COVId-19 pandemic, the commencement and running of the time limit provided for in tax law was not suspended, should contribute to ensuring greater legal certainty and, more specifically, the application of tax law.
In practice, the NSA’s resolution means that the limitation period occurred at the end of the calendar year and could not be extended by an additional few dozen days. This means that it was unlawful to continue (for these several dozen days) assessment proceedings to enforce potential tax arrears against taxpayers. The decisions and rulings made by the tax authorities in this regard, will now be subject to revocation and the tax paid will be refunded with interest.