From 1 June 2017, In order to bring an individual interpretation complaint, the Director of National Tax Information will not need to be called upon to remedy the violation of the law. As amended by the Act of 7 April 2017 amending the Act – Code of Administrative Procedure and some other laws The taxpayer who has received an individual interpretation will be entitled to lodge a complaint with the provincial administrative court within the time limit thirty days from the date of service.
In the current state of law, the necessary condition for the effective bringing of a complaint against an individual interpretation is a prior written request by the taxpayer of the Director of National Tax Information, within the time limit fourteen the days from the date of the finding out or the opportunity to know about the issuing of the interpretation, to remedy the infringement.
According to the current Article 53(2) Act – the law on proceedings before administrative courts is lodged within the time limit thirty the days from the date on which the authority responds to the request to remedy the infringement and, if the authority fails to respond to the request, within a time limit sixty the days from the date of the request for the removal of the infringement.
However, in practice, the taxable person may bring an action against an individual interpretation on the following day, after the date of the request to remedy the infringement, without waiting for the authority to respond (see Resolution of the NSA of 27 June 2016, And FPS 1/16).
The practical importance of the institution of calling for the removal of a breach of the law outside the formal aspect, i.e. as a condition for the admissibility of an application for an individual interpretation, is small, as the cases of a change of position by the authority after it has been called upon to remedy the infringement are occasional. In this case, it should be pointed out that the plan first the formal aspect of the institution was one for the main reasons for the amendment.
Given the way in which the institution operates so far to call for the removal of an infringement, the amendment in fact simplifies the procedure for bringing an individual interpretation complaint by deformalising it. The elimination of the requirement of calling on the Director of National Tax Information to remove the violation of the law to be assessed positively, not having much practical effect.
Author
Rafał Dąbrowski
Senior Manager in Tax Advisory. Lawyer, tax advisor, restructuring advisor. At Russell Bedford in charge of the Department of Tax Advisory. From 2011 It provides advice to leading companies from various sectors of the economy. In particular, he specializes in consulting the steel, fuel, construction, transport, real estate and IT industries. Speaker of conferences and training on tax law. Author of numerous tax-related articles published in the industry press.