Czas trwania kontroli podatkowej – glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 19 lutego 2020 r., I FSK 2243/19
Duration of a tax inspection – commentary on the Supreme Administrative Court judgment of 19 February 2020, I FSK 2243/19

Summary/Abstract: The Supreme Administrative Court in the judgment discussed raised an important issue of the duration of a tax inspection at a microenterprise. The judgment clearly states that the tax authorities may not conduct such inspections that exceed the statutory time limits. Thus, the duration of an inspection with a taxpayer who is a microenterprise may not go over 12 working days consecutively. The inspection activities should be carried out in a continuous system. The duration of a tax inspection should also include the time when the inspectors are not actually present at the inspection site. An analysis of the law in force was carried out in preparing this commentary.

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