{"id":2029,"date":"2024-08-09T08:12:00","date_gmt":"2024-08-09T06:12:00","guid":{"rendered":"https:\/\/cmwlegal.pl\/?p=2029"},"modified":"2024-08-08T13:14:42","modified_gmt":"2024-08-08T11:14:42","slug":"crucial-judgment-of-the-supreme-administrative-court-2","status":"publish","type":"post","link":"https:\/\/cmwlegal.pl\/en\/crucial-judgment-of-the-supreme-administrative-court-2\/","title":{"rendered":"Crucial judgment of the Supreme Administrative Court"},"content":{"rendered":"\n

In the judgment of 25 August 2020, the Supreme Administrative Court broke the previous line of jurisprudence assuming that a company in a new legal form is entitled to protection only to the extent to which it had managed to acquire it before the change.

The Supreme Administrative Court held that since no provision of tax law explicitly provides for tax succession with respect to individual tax interpretations, the general rule contained in Article 93a \u00a7 1(1) of the Tax Ordinance, defining the general transfer of rights and obligations to a taxpayer’s legal successor – a legal person – would apply. Thus, a legal successor should be able to benefit from any tax interpretations requested by a predecessor.\u00a0

If you have any questions, please contact Iga W\u00f3jcik (iwojcik@cmwlegal.pl<\/a>).<\/p>\n","protected":false},"excerpt":{"rendered":"

In the judgment of 25 August 2020, the Supreme Administrative Court broke the previous line of jurisprudence assuming that a company in a new legal form is entitled to protection only to the extent to which it had managed to acquire it before the change. The Supreme Administrative Court held that since no provision of<\/p>\n","protected":false},"author":5,"featured_media":2030,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[31],"tags":[595,596,597,598,523,479,481,413,419,421,357,282,81],"yoast_head":"\nCrucial judgment of the Supreme Administrative Court - CMW Legal<\/title>\n<meta name=\"description\" content=\"In the judgment of 25 August 2020, the Supreme Administrative Court broke the previous line of jurisprudence assuming that a company in a new legal form is entitled to protection only to the extent to which it had managed to acquire it before the change.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cmwlegal.pl\/en\/crucial-judgment-of-the-supreme-administrative-court-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Crucial judgment of the Supreme Administrative Court - 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