Provincial Administrative Court in Łódź, Judgment of February 28, 2023 (I SA/Łd 745/22) Tax authorities in Poland possess a five-year limitation period within which to pursue fiscal obligations. The statutory framework, however, furnishes these authorities with numerous instruments to extend this temporal boundary—among them, the application of enforcement measures against the taxpayer. In a judgment … Continue reading Service of Enforcement Title as a Precondition for Valid Seizure