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  1. 1 Przegląd Sejmowy

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  1. 1 Kościuk D. J.

  2. 1 Pietrasz P.

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  1. 1 2023

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Glosa do Uchwały Naczelnego Sądu Administracyjnego z dnia 27 marca 2023 r., sygn. akt I FPS 2/22

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Pietrasz P., Kościuk D. J.
Przegląd Sejmowy
|
2023
|
issue 4(177)
207-217
EN
The judgement of the Supreme Administrative Court referred to in the document relates to the issue of the statute of limitations of a tax liability, which is a construction of tax law. The legal question that raised serious doubts in a specific case was whether tax law is part of administrative law or constitutes a separate branch of law. The problem arose in connection with Article 15zzr(1)(3) of the COVID-19 Act. The result of the analysis confirms the thesis that the statute of limitations on tax liabilities cannot be regulated by provisions of administrative law, as tax law does not fall within the category of administrative law but constitutes a separate branch of law.
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