Limitation Period for a Disciplinary Offense Committed by a Polish Tax Advisor
Przedawnienie deliktu dyscyplinarnego popełnionego przez doradcę podatkowego

Summary/Abstract: The article discusses the limitation period for disciplinary offenses of Polish tax advisors. The author points out that the regulation in the Tax Advisory Act regarding limitation explicitly refers only to the limitation period for initiating proceedings and is not regulating the limitation period for the punishability of the offense. He analyzes both mentioned issues, discussing, among other things, how the term “initiating disciplinary proceedings” should be understood in light of case law. Based on the Supreme Court’s case law, he concludes that despite the lack of explicit regulation in the Tax Advisory Act regarding the limitation period for the punishability of a disciplinary offense, this period should be interpreted by analogy to the regulations governing disciplinary proceedings for attorneys and legal advisers.

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