Thedy & Partners with two wins before the Supreme Administrative Court

Theoretically, the cases concerned PIT, but in fact they concerned the application of the provisions of the Tax Code, i.e. the possibility to file subsequent corrections of PIT returns and claims to declare overpayment in a situation where the tax authority, having analyzed the previous claim to declare overpayment, already issued a decision refusing to declare overpayment. At the same time, it should be emphasised that the previous reviewed claim concerned a completely different issue.

– It is a pity that both the tax authorities and the WSA found grounds for refusing to initiate overpayment proceedings on this basis and only the Supreme Administrative Court resolved the case in accordance with the regulations, common sense and common practice of tax authorities applied on a daily basis. It is difficult to understand that such a case had to find its final outcome before the Supreme Administrative Court, and it was of formal nature. Everything took two years, and this is a cost not only for the taxpayer who is claiming his rights, but also for all taxpayers who finance the operation of the administrative authorities and courts. Only after this time – that is, after two years – does the case reach the body that has to examine it on its merits. Let us hope for a quick and efficient substantive settlement of this case to the benefit of the taxpayer – comments Michał Nielepkowicz, tax adviser, partner in Thedy & Partners.

At the same time he adds: This case is also a proof of efficiency of our whole Team, because it required cooperation and involvement of many people, including those dealing with tax and court proceedings, as well as those dealing with PIT settlements. Thanks to everyone from the Team who contributed to this success.

Sygn. akt II FSK 2830/20, II FSK 2831/20