PRZEDAWNIENIE PODATKOWOPRAWNE A ZAPŁATA PODATKU – WPŁYW WYGAŚNIĘCIA ZOBOWIĄZANIA PODATKOWEGO NA ZAKOŃCZENIE POSTĘPOWANIA PODATKOWEGO
LIMITATION IN TAX LAW AND PAYMENT OF TAX – INFLUENCE OF TAX OBLIGATION EXTINCTION ON TERMINATION OF TAXATION PROCEEDINGS

Summary/Abstract: The subject of the paper is an attempt to specify the relationship between two diametrically different ways of a tax duty termination – limitation in tax law and payment of tax, in the light of influence of such a relationship on termination of taxation proceedings. In the course of his considerations, the author has made a synthetic analysis of limitation and tax payment, and then he has established that the construction of the relationship in tax law indicates that the relationship of the two ways of the duty limitation is based on the rule of the exclusively one-time limitation of tax duties. At the same time, the construction of the relationship in tax law assumed in the doctrine allows for solving, e.g. the problem of influence of tax duty limitation by means of its payment upon the pending taxation proceedings before an appellate agency. The author has established that a taxation agency has then a possibility to pass one of the decisions provided by Art. 233 §1 and §2 of the Tax Regulations, not taking into consideration the lapse of the limitation final date.

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