When the authority is in a hurry, then…. the taxpayer rejoices
The NSA, in its judgment III FSK 1213/23, held that 7 days is not enough to ensure the taxpayer's active participation in the case, and that the impending expiry of the statute of limitations does not justify the tax authority's express pace of action.
As Michał Wolański of Thedy & Partners explains, the NSA held that 7 days is not enough to ensure the taxpayer’s active participation in the case, and the impending expiry of the statute of limitations does not justify the tax authority’s express pace of action.
In the present case, on 24 December 2021, the applicant simultaneously became aware of: (i) the initiation of tax proceedings, (ii) the inclusion of extensive evidence in the file and (iii) the opportunity to comment on the case within 7 days, i.e. until 31 December 2021. Significantly, 31 December 2021 was also the expiry date of the statute of limitations…. In such a state of affairs, it is impossible to consider that any investigation was carried out and that the party’s participation was illusory.
Although the case concerned a special situation – i.e. a decision on joint and several liability of the President for the Company’s arrears – the NSA judgment confirms that the practice of ‘express proceedings’ should certainly come under the magnifying glass of both taxpayers themselves and their attorneys.
– In my opinion, this judgment reminds us that the principles of conduct from the Tax Ordinance are not empty words devoid of normative content, but actual frameworks and boundaries that must not be exceeded, adds Michał Wolański.