Time for issuing of tax ruling - verdict of the Constitutional Tribunal

On 25 of September 2014, the Constitutional Tribunal issued a sentence, at the request of the Polish Ombudsman, that due to the provision of Art. 14o § 1 of the Polish Tax Code - the three-month deadline for a tax interpretation is a term, in which the tax authority only needs to issue the interpretation and does not deliver it to the taxpayer (in this time). This matter was the subject of inconsistent jurisprudence of the Supreme Administrative Court and is very important in practice. Because if the tax authority will not issue interpretation within a prescribed period, it is assumed that it was issued the so-called silent interpretation (an interpretation confirming the conviction of the applicant of interpretation). CT stated that this deadline can not be connected with delivery, because of potential problems with delivery of mail. That’s why Constitutional Tribunal ruled that remain valid the same rules as for the issuance of a decision - the decisive moment is the moment of delivery of the interpretation to the taxpayer.

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