Tax advisor Iwona Jacieczko’s victory before the Provincial Administrative Court in a case regarding administrative enforcement

Enforcement proceedings have been initiated against our client, who operates in the automotive sector; as part of these proceedings, the Head of the Tax Office has seized the client’s bank accounts.

This situation arose because, in our view, the client had settled their tax liabilities and had an overpayment in their public-law settlements. On behalf of the client, we lodged an objection to the enforcement measures taken. However, neither the first-instance nor the second-instance authorities agreed with our arguments.

The Provincial Administrative Court fully endorsed the position we had set out in our appeal, upheld the argument that the tax liability had lapsed, and set aside the contested decisions of the first and second instance authorities. In its ruling, the Court stated that the authorities’ conduct was unacceptable and reminded them of their duty to verify the enforceability of the tax liability and to respect the principle of trust in public authorities.

The case was handled by tax advisor Iwona Jacieczko.