Instrumentalne wszczynanie postępowań karnych skarbowych w celu zawieszenia terminu przedawnienia zobowiązań podatkowych
Initiation of Proceedings in a Case of Tax Offense as a Premise for Suspending the Limitation Period for a Tax Liability

Summary/Abstract: The subject of the article is to discuss the premise for the suspension of the limitation period for a tax liability, concerning the initiation of proceedings in the case of a tax offense. Author analyzed the jurisprudence of administrative courts, judgments of the Constitutional Tribunal, and scientific literature devoted to the indicated topic. Attention was drawn to practical problems with applying the provisions of the Tax Ordinance, including those related to providing taxpayers with constitutional guarantees. Doubts related to the instrumental use of the law when instituting penal fiscal proceedings by tax authorities, aimed solely at suspending the limitation period, as well as the issue of implementing the institution of fiscal penal law into tax regulations, were discussed. The article ends with conclusions and an attempt to evaluate the current legal regulations and proposals for legislative changes.

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