Limitation of tax liabilities
Limitation of tax liabilities is regulated in the Tax Ordinance. Art. 59 par. 1 point 9 says that the tax liability expires in whole or in part as a result of the statute of limitations - in other words, the tax office can no longer pursue it, and the taxpayer is not obliged to settle it.
Limitation of tax liabilities - deadlines
In art. 70 par. 1 of the Tax Code, we can read that the tax liability expires after 5 years - counting from the end of the year in which the deadline for paying the levy expired. In order to clarify the issue of limitation of tax liabilities, it is necessary to refer to the jurisprudence of administrative courts. Judgment of the Provincial Administrative Court in Wrocław of August 11, 2009, file ref. act I SA / Wr 1156/09 says that: “a tax liability becomes time-barred if the time limit provided for in Art. 70 § 1 O.p. expired before the decision of the appeal body was issued ”.
Limitation of tax liabilities - first instance
Art. 258 par. 1 point of the ordinance specifies that the authority issuing the decision in the first instance shall terminate it if it has become redundant. The expiry of the obligation takes place when the statutory deadline expires, and not on the day on which the decision on the statute of limitations is delivered.
Limitation of tax liabilities - appeal procedure
If, during the ongoing appeal proceedings, the obligations are time-barred, then the appeal body shall discontinue the proceedings pursuant to Art. 233 par. 1 point of the Ordinance. This is a case where the second-instance body has not yet issued a decision. It is necessary, because the decision of the body of first instance against which the appeal was appealed, de facto does not exist and does not apply.