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.