fiscal offences

Many Polish taxpayers are convinced that the issue of issuing empty invoices does not concern them at all. They assume that since they do not knowingly participate in such practices, they cannot be held liable for them. Unfortunately, in many cases, they are living under a false sense of security. In practice, it is very […]

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 […]