SPCG Law Firm represented the Client in proceedings concerning objections raised in administrative enforcement proceedings involving tax liabilities.
Tax authorities and the Provincial Administrative Court (WSA) in Gliwice held that the objections in the administrative enforcement proceedings were submitted ineffectively, as they were filed before the service of a copy of the writ of execution on the obligor. The cassation appeal filed by our firm with the Supreme Administrative Court (NSA) was upheld in its entirety, and the challenged judgment of the WSA in Gliwice was set aside.
The Supreme Administrative Court fully shared the position presented in the cassation appeal, confirming that a systemic and functional interpretation of the provisions of the Act on Enforcement Proceedings in Administration must lead to the conclusion that in situations where administrative enforcement is initiated prior to serving a copy of the writ of execution on the obligor, the obligor has the right to file objections in administrative enforcement proceedings from the moment enforcement is initiated, regardless of whether a copy of the writ of execution has been served.
This ruling should be considered precedent-setting, as it departs from the previous conflicting and unfavorable case law of administrative courts for taxpayers.
The case was conducted by Agnieszka Soja, Partner.