Doręczenia pism w postępowaniu podatkowym - wybrane zagadnienia

• Authors: Agnieszka Olesińska
• Languages of publication: PL

Abstracts

EN

Under the provisions of Polish tax procedure, a writ shall be served to the taxpayer personally or he should be noticed by the information provided in a mailbox on the door of the taxpayer that the writ meant for him is left at the post office. Even if the taxpayer does not receive a writ, it is deemed to be delivered upon expiry of 14 days. After this date the post office should return a writ to the sender. Sometimes it happens that a writ stays at the post office longer than 14 days and is collected by the taxpayer personally upon expiry of 14 days. The question is whether in this case the writ shall be deemed to be delivered after 14 days or – since the taxpayer finally collected it personally – as the date of service (with all legal consequences) should be considered the date when a writ was actually served to the taxpayer. Polish tax authorities and tax courts take the view that a writ shall be deemed to be delivered upon expiry of 14 days even it is collected by the taxpayer personally upon expiry of 14 days. The author of this article argues with this position.

Keywords

EN

writ, taxpayer, tax procedure

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2011
• Issue: 4
• Pages: 83-100

Contributors

author

Agnieszka Olesińska