The Statute of Limitations on Tax Obligations and the Decisive Moment of Service

Pursuant to Article 70 ยง 1 of the Polish Tax Ordinance, tax obligations become time-barred upon the expiration of five years, calculated from the end of the calendar year in which the tax payment deadline occurred. In practice, this statutory framework may afford tax authorities a collection window approaching six years. Nevertheless, fiscal organs frequently … Continue reading The Statute of Limitations on Tax Obligations and the Decisive Moment of Service