Claim for tax on the basis of civil procedure

The Supreme Court has ruled (case III CZP 64/14) that tax authorities are allowed to claim before civil court from a taxpayer refund of tax which was wrongly returned to him. This means that such a claim may be raised even if the tax has prescribed on the grounds of tax regulations (5 years), provided that civil law prescription period (10 years) has not lapsed.

This ruling can be very important also for claims raised by taxpayers towards tax administration. It potentially allows to claim refund of tax from tax authorities if the tax was paid without legal basis. An example can be real estate tax which for years has been paid by tenants and who have finally been regarded as not being taxpayers. They can now try to claim refund not only for 5 but for 10 years back. 

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