When the Fisc Buys Time The statute of limitations on tax obligations constitutes one of the most elemental safeguards against the indefinite exposure of taxpayers to fiscal claims. Yet the ostensibly straightforward five-year limitation period prescribed by Article 70(1) of the Polish Tax Ordinance is anything but absolute. The legislature has furnished the tax authorities … Continue reading Tolling and Interruption of the Statute of Limitations on Tax Obligations: When the Fisc Buys Time