Commentary on the Judgement of the Supreme Administrative Court of February 26, 2019 (II FSK 3436/18)

Abstract

This commentary on the judgment of the Supreme Administrative Court of 26 February 2019 discusses one of the premises for the reopening of tax proceedings, resulting from Article 240 § 1 (5) of the Polish Tax Ordinance. The reveal of new facts or new evidence relevant to the case, previously unknown to the tax authority, continues to be a matter of legal disputes between taxpayers and tax offices before administrative courts. The commentary analyzes four judicially and doctrinally established criteria that have to be met in order to reopen the proceedings. The Supreme Administrative Court’s arguments given in the judgment are developed in the process. Emphasized is the exceptional nature of the discussed premise for reopening the tax proceedings and the impossibility of using it as a kind of additional instance of appeal against a decision.