Composition seven Judges of the Supreme Administrative Court will decide on what rules can be used in tax proceedings for wiretaps provided by the prosecution. The case proved complicated enough that the ruling NSA decided to ask a question on this issue to the extended NSA composition. The position of the seven-member NSA can be of great importance in practice.
In tax proceedings, something normal is the case where the operating material is collected by a non-tax authority and then transferred to the tax authority. The question arises whether such material can be used without any restrictions.
This issue falls within the scope of criminal procedural law, which is referred to as the use of "poisoned fruit". The question is to what extent, and whether at all, evidence obtained in an illegal manner can be used in proceedings against a person.
In tax proceedings, something normal is the case where the operating material is collected by a non-tax authority and then transferred to the tax authority. The question arises whether such material can be used without any restrictions.
To date, the case law of the administrative courts has become a presumption of the legality of the evidence provided to the tax authorities. On the other hand, The case law of the Court of Justice of the European Union underlines the need to comply with EU law in such cases. It is therefore not obvious whether e.g. wiretaps that were not supervised by the court can be used.
The resolution of the NSA must weigh many contradictory rations. Its effects may affect practice over the years.
Author:
Paweł Kula
From 2016 related to Russell Bedford Poland. Graduate of law studies, Tax Advisor No. 12969. Specializes in excise duties and transfer pricing documentation. Author of tax-related articles published on industry websites.