Abstract
This study is devoted to the issue of the suspension the limitation period for a tax obligation. Pursuant to Article 70(6)(1) of the Act of 29 August 1997, the Tax Ordinance, the course of the limitation period for a tax obligation does not begin, and, in the event it has begun, is suspended, on the day on which proceedings in a case of a fiscal offence or fiscal petty offence are initiated, of which the taxpayer has been notified, if a suspicion that the offence or petty offence has been committed is connected with failure to fulfil this obligation. It is worth considering whether this regulation is consistent with the principle of citizens’ trust in the State and its Laws, as expressed in Article 2 of the Constitution of the Republic of Poland, and consequently with Article 32(1) of the Constitution. The main research intention is to describe what impact the above-mentioned legal regulation has for determining the extent of the effect the tax regulation in question on the principle of the citizens’ trust in the State and its Laws. It should be noted that the failure to inform about the existence of a condition for suspension expressed in the analysed provision may result in the fact that, as a consequence of a misconception on the part of the taxpayer, decisions taken by him or her in connection with the disposing of property will also be incorrect.
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