(In)Admissibility of applying for refund of a successfully enforced tax remittance

The present article refers to the proceedings concluded with a final judgment of the Supreme Administrative Court handed down on 25 October 2019 (case Il FSK 1040/19), in which the judges held that “the possibility to apply for invocation of extraordinary procedures to overturn final decisions should be the only legally permitted avenue even in cases such as this one where a party is challenging correctness of the decision’s service – we do not believe that, as the Court at first instance seems to think, this amounts to some sort of entrapment for taxpayers”.

This outcome gives rise to serious doubts, especially seeing as it may, in some situations, lead to blatantly unlawful actions by the tax authorities – as, in fact, was the case here (…)

Full text is available in quarterly Podatki (july- september). If you are interested in an English-language version or in discussing the issues raised herein with one of our lawyers, please contact: kontakt@gessel.pl