The anti-covid law did not affect the limitation period for tax liabilities
Today, the Supreme Administrative Court (NSA) passed a very important resolution for taxpayers. It shows that the provisions of the so-called 'anti-covid shield' law enacted in connection with the COVID-19 pandemic did not concern the suspension of the commencement and suspension of the limitation period for tax liabilities.
The NSA’s position is very important, as in practice there were cases where tax authorities believed that thanks to the shield provisions, the statute of limitations could be extended from 50 days to even more than 70 days (this is calculated differently), which de facto meant the possibility of e.g. execution already after the expiry of the statute of limitations calculated in the ‘normal’ manner.
So what does this ruling mean for taxpayers?
– Well, the fact that the statute of limitations expired at the end of the calendar year and could not be extended by these additional days. If, after the expiry of the statute of limitations, the tax authorities nevertheless carried out assessment or enforcement proceedings because they considered that the deadline was extended due to COVID-19, they acted unjustifiably. This, in turn, means that taxpayers will recover the tax, if they paid it, and with interest, comments Justyna Chylińska, senior consultant at Thedy & Partners.
Resolution of the Supreme Administrative Court of 27 March 2023, ref. no. I FPS 2/22