Commentary on Judgement of Supreme Administrative Court (7 Judges) from 18th of March 2019 (I FPS 3/18)
DOI:
https://doi.org/10.18778/1509-877X.2023.03.06Keywords:
Supreme Administrative Court, tax, limitation period, delivering of notice, legal representation in tax affairsAbstract
Commentary analysed abovementioned judgement of Supreme Administrative Court which deals with a problem of the effectiveness of delivering to the taxpayer information on the suspension of the limitation period for tax payment as a result of initiation criminal proceedings in connection with the suspicion of committing a crime or a penal fiscal offence. The authors are critical of the arguments used by the court in justifying the judgment.
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Łukomski Ł., Skuteczność formalna i materialna performatywu, „Acta Universitatis Lodziensis. Folia Iuridica” 2015, t. 75, https://doi.org/10.18778/0208-6069.75.13 DOI: https://doi.org/10.18778/0208-6069.75.13
Masternak M., Czynności materialno-techniczne jako prawna forma działania administracji publicznej, Toruń 2018.
Patryas M., Performatywy w prawie, Poznań 2005.
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