Monitor Podatkowy

no. 4/2023

Blockading the account of a qualified entity by a body unauthorized to act

Jagoda Kondratowska-Muszyńska
Autorka jest doradcą podatkowym w Kancelarii prof. dr hab. Henryka Dzwonkowskiego.
Abstract

The Supreme Administrative Court, in its judgment of 1 September 2023, in case I FSK 771/23, confirmed that the position presented so far in the case law, in the period between 7 July 2022 and 5 December 2022, heads of customs and tax offices and directors of tax administration chambers were not authorized to take actions to blockade the accounts of a qualified entity.

Keywords
STIR (Clearing House Information System) blockade of the accounts of a qualified entity tax fraud, Tax Ordinance administrative courts statutory competences of state authorities per non est principle in dubio pro tributario principle lex retro non agit principle