Supreme Administrative Court ‘s signalling decision
On April 14th 2025, the Supreme Administrative Court (NSA) (ref. I FSK 1078/24) issued a verdict in a seven-judge panel, which may significantly change the current practice of tax authorities with regard to the initiation of fiscal penal proceedings. The NSA ruled that the initiation of such proceedings solely for the purpose of suspending the course of the statute of limitations of a tax liability – without actually conducting them – may be ineffective and thus fail to produce the expected legal effects.
The court emphasised that the effectiveness of the suspension of the statute of limitations cannot be assessed in isolation from the actual course of the fiscal penal proceedings – the motives for its initiation, the activity of the authorities and the manner in which it was concluded are important. Thus, the NSA opted for an individual assessment of each case in light of the principles of the rule of law and citizen’s trust in the state.
The ruling was accompanied by a signalling decision addressed to the Minister of Finance, in which the NSA called for a review of the provisions and elimination of the possibility of their instrumental application. This is a strong impulse for the legislator, but also a potential opportunity for taxpayers who have fallen victim to such practice in the past. Combined with the previous actions of the Ombudsman, this decision may become the beginning of significant systemic changes.
Full article is available in Polish here.