zawieszenie biegu terminu przedawnienia

  • Wszczęcie postępowania karnoskarbowego jako sposób organów podatkowych na zawieszenie biegu terminu przedawnienia. Oczekując na wyrok Trybunału Konstytucyjnego

    Author: Aleksandra Dzięgielewska
    Institution: Uniwersytet Warszawski
    ORCID: https://orcid.org/0000-0002-2438-9466
    Year of publication: 2019
    Source: Show
    Pages: 217-224
    DOI Address: https://doi.org/10.15804/ppk.2019.04.12
    PDF: ppk/50/ppk5012.pdf

    The aim of the article was to elaborate on the tax authorities’ practice of initiating crim- inal fiscal proceedings only for the purposes of suspension of tax liabilities prescription period. Despite the fact that legal literature has noticed and commented on the issue for several years, the problem has not yet been dealt with. In 2014 the Polish Ombuds- man initiated legal proceeding in front of the Polish Constitutional Tribunal concerning this matter, however since then no binding judgment has been issued. The administra- tive courts remain helpless while facing the problem, while at the same time, within the competences they had been given, they try to react to the inappropriate exercise of the mechanism of prescription of tax liabilities. The legal situation of the taxpayers would strongly benefit if the Constitutional Tribunal judgment stated unconstitutionality of the legal authorities’ current practice. It is only to be hoped that the Polish Constitutional Tribunal will soon take into account the reasons of the weakest party of this public-pri- vate conflict of interest.

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