normative and axiological context of lawreporting the acquisition of ownership of goodsreporting the acquisition of ownership of goods or property rightsreporting the acquisition of property rightsrestoration of tax law deadlinesrestoring the deadlineRestoration of Missed Tax Deadlines in Poland
January 11, 2024
A missed tax deadline does not always mean that a taxpayer permanently loses the associated rights. We examine an important administrative court ruling confirming circumstances in which Polish tax authorities must enable taxpayers to apply for restoration of a missed deadline.