Glosa aprobująca do uchwały NSA, sygn. III FPS 1/25, wraz z oceną jej skutków proceduralnych

Abstrakt

The resolution of June 16, 2025, ref. III FPS 1/25, finally ended the judicial dispute over the issue of delivering a copy of the order, i.e., whether it should be delivered to the obligated party or to the representative appointed in the main (tax assessment) case. Its procedural effects are currently particularly important in practice. It should be remembered that the delivery of this copy results in the suspension of the limitation period for the tax liability. It is likely that in a large number of proceedings, whether ongoing or already concluded, there have been defects in this respect. It is therefore necessary to consider whether the limitation period has been effectively suspended and, if the decision is already final, whether it can be declared invalid.