IX, 2014


By Admin news September 27, 2014

75% tax on hidden property to return. How to recover money?

Taxpayers who, by virtue of the regulations in force until the end of 2006, the tax office measured 75%. tax on undisclosed income, may apply for resumption of proceedings. They have until September 27 , one month after the publication of the Constitutional Court's verdict in the case SK 18/09 of the Constitutional Tribunal, as unconstitutional. Art. 20 para. 3 of the PIT Act - which is the basis for issuing a decision imposing a tax on undisclosed income according to 75%. rates - in the wording in force in 1998-2006.
The judgment of the Constitutional Tribunal is also important for taxpayers who have appealed against the decision of the authorities and are awaiting a final judgment. Even before the publication of the tribunal's ruling, a few judgments were passed in August repealing the decisions imposing a tax on the basis of art. 20 para. 3 of the PIT Act. He published them, among others The Supreme Administrative Court (reference number II FSK 2295/11, II FSK 2296/11, II FSK 2327/11, II FSK 2370/11), the Administrative Court in Białystok (reference number I Sa / Bk 373/12) and the Administrative Court in Bydgoszcz ( reference number I Sa / Bd 294/13).
Taxpayers who paid tax from undisclosed sources for the years 1998-2006, should, as a result of the resumption of the proceedings, receive a decision repealing the measure within two months from submitting the application. The return of the overpayment itself should take place within 30 days of the taxpayer's receipt of the revoking decision. The interest rate on the overpayment is also important. The authority should reimburse the amount paid (if the taxpayer paid it with default interest, the overpayment is the sum with interest), adding interest as tax-related for the entire period from the date of payment (or execution) to the day of transferring the money to the account taxpayer's bank.

Do not hesitate to submit an application

Lack of justification of the Constitutional Tribunal's verdict does not stop the deadline for filing an application for the resumption of proceedings regarding undisclosed revenue sources. Oral motives of the ruling leave no doubt that the Constitutional Tribunal assessed both the institution of undisclosed sources and the practice of tax authorities as inconsistent with the basic requirements of the rule of law, including the principle of the specificity of interference with citizens' property. Anyone who has received such a decision should submit a request to resume the proceedings, even if in a specific case he would do so with procedural prudence, because he does not know the written justification of the ruling of the Constitutional Tribunal.

VII 2014

Modlin Airport - compensation

By Admin news Resolution no. 139/12 of the Mazowieckie Voivodship Seym Current until July 2014

We would like to kindly inform you that Kancelaria Adwokacka Adwokat Piotr Stączek handles the so-called airport cases, i.e. for compensation from Mazowiecki Port Lotniczy Warszawa-Modlin sp. z o. o in connection with the establishment of a Restricted Use Area for the Modlin Airport. The deadline for filing lawsuits and appeals for the settlement trial is 10 July 2014.
The limited use area for the Okęcie airport in Warsaw was established by Resolution No. 139/12 of the Masovian Voivodeship Assembly of June 25, 2012 regarding the creation of a limited use area for the Warsaw-Modlin Airport in Nowy Dwór Mazowiecki. The area of limited use covers the entire village of Nowy Modlin and parts of the gminas of Zakroczyn , Nowy Dwór Mazowiecki, and Pomiechówek.
In the whole area of limited use, far-reaching restrictions have been defined as to the scope of real estate use. In the area of limited use, the daily permissible noise level standards for residential buildings and for protected objects can be exceeded - the noise level exceeds 50 dB . Such a high level of noise disturbs the normal functioning of the real estate, and in particular, it may prevent rest in the home gardens, balconies, terraces.
Undoubtedly, the nuisance associated with finding a property in the area of limited use also affects the value of the property. Based on Article. 129 of the Act on Environmental Protection of April 27, 2001, in connection with the restriction on the use of real estate, the owner may claim damages for the damage suffered, the damage also includes a reduction in the value of the property. The loss of property value may range from several to even several dozen percent of its value (it depends on many factors, including the location of the property). It is also possible to demand improvement in soundproofing in apartments, and in some cases even requesting the purchase of real estate. Only until July 10, 2014, persons living in the area of limited use for the Warsaw-Modlin airport may file compensation claims.

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