Abstract

The article at hand aims to present and assess the adequate application of the provisions of the Polish Tax Ordinance on the extension of the tax liability's limitation period to the third-party liability's limitation period.

At the beginning of the article, the author briefly presents the preconditions for holding third parties liable for someone else's tax liabilities and discusses the issue of the expiration of the limitation period for the issuance of the decision in the above-mentioned regard, and subsequently proceeds with a detailed analysis of the various options for interrupting and suspending the limitation period of third-party liability for the others' tax liabilities. The author in particular elaborates the controversial issues that may raise doubts as to the correct application of the provisions on the extension of third-party liability's period of limitation. At the end of this article, the author recapitulates the most important problems presented in the course of the earlier analysis and presents his own opinion and conclusions.