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  • Refusal to cancel tax debt may be examined by court
Alert:

Refusal to cancel tax debt may be examined by court

16 October 2019

Rafał Kowalski , Head of Tax Department, Qualified Tax Advisor |

Although an administrative court cannot obligate a tax organ to issue a decision to cancel or refuse to cancel a tax debt, it may check whether in issuing its decision the organ did not overstep the boundaries of administrative discretion — found the Supreme Administrative Court in a ground-breaking ruling on relief in the repayment of taxes. You can find details of all changes in BDO Tax Alert.