NSA on the Statute of Limitations for Tax Liabilities: A Controversial Decision
The Supreme Administrative Court (NSA) has refused to issue a resolution on the impact of discontinued fiscal penal proceedings on the statute of limitations for tax liabilities. According to the court, each case of this type should be assessed individually. This decision has sparked mixed reactions among experts and taxpayers.
Individual Assessment Instead of a Resolution
The case concerned a key issue—whether the initiation of fiscal penal proceedings, which were ultimately discontinued due to the absence of a criminal offense, results in the suspension of the tax liability limitation period. The applicants were expecting a clear interpretation in the form of a resolution, but the NSA decided otherwise.
According to Marcin Bodziony, a tax advisor at Thedy & Partners, despite the lack of a resolution, the court still sent a clear message to tax authorities and taxpayers. He commented on the matter for the legal portal prawo.pl:
“Paradoxically, although the NSA did not formally answer the question in the form of a resolution, it still addressed the issue that was supposed to be its subject and sent a clear message. The lack of a resolution and the court’s decision to take over the case for examination means that the impact of discontinued fiscal penal proceedings on the statute of limitations for tax liabilities should be assessed individually based on the specifics of each case.”
Experts emphasize that this decision may lead to uncertainty among taxpayers, as each similar situation will have to be evaluated separately. In practice, this could mean longer waiting times for final rulings and a lack of uniformity in handling similar cases.