Marek Kalinowski
Judgment of the constitutional court concerning the incompatibility of article 70 § 6 point 1 of tax statute with the constitution and tax business and court of administrative courts
Summary
The article analyzes the effects of the judgment of the Constitutional Tribunal of 17 July 2012 (P 30/11). According to the author, as a result of the judgment, it became impossible to suspend the limitation period of the tax obligation by notifying the taxpayer of the initiation of proceedings in a case of a fiscal offense or fiscal petty offense. This state lasted until the day of amendment of art. 70 § 6 point 1 of the Tax Ordinance 1997 made by the Act of 30 August 2013 on the amendment of the Tax Ordinance Act, the Tax Penal Code Act and the Customs Law Act.
References
- Brzeziński B., Olesińska A., Zawieszenie biegu terminu przedawnienia zobowiązania podatkowego z uwagi na wszczęcie postępowania karnego skarbowego (art. 70 § 6 pkt 1 Ordynacji podatkowej), Przegląd Orzecznictwa Podatkowego z 2011 r.
- Gutowski M., O regułach dokonywania czynności prawnych, PiP z 2010.
- Ziembiński Z., Logiczne podstawy prawoznawstwa, Warszawa 1966.
Key words: tax law, tax, Constitutional Tribunal