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Suspension of the Period of Limitation of Tax Liability Due to the Initiation of the Proceedings Regarding Revenue Offence

Summary/Abstract: Purpose – Presentation of the regulations concerning the suspension of the period of limitation of tax liability due to the initiation of the proceedings regarding revenue offence. Design/Methodology/approach – Analysis of the judicial decisions and the views of the doctrine. Findings – It has been stated in the article, that despite the visible evolution of the analyzed regulations, there are some issues that still raise concerns. Admittedly the matters, being the subject of the discrepant judicial decisions, have been already made more precise due to the intervention of the legislator in the wording of legal provisions, however some new practical issues have emerged, which have not been settled so far. Originality/value – The article contains comprehensive description of the regulations in force and respective judicial decisions, with the consideration of current and potential problems of practical nature.

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