The law firm Radzikowski, Szubielska i Wspólnicy representing Fabryka Samochodów Osobowych S.A. won a case brought before the Constitutional Tribunal (CT).
The firm lodged a constitutional appeal on behalf of FSO S.A. in connection with enforcement proceedings against FSO instituted on the grounds of tax arrears in respect of corporate income tax, during which enforcement costs of about PLN 35 million were charged. This amount made up about 5% of the value of tax arrears and had no justification when compared to the expenses actually incurred by enforcement authorities.
On 28 June 2016, after a closed session the CT publicly announced its judgment holding that Article 64 § 1(4) and Article 64 § 6 and Article 64 § 8 of the Act of 17 June 1996 on Administrative Enforcement Proceedings are contrary to the rule under Article 2 of the Constitution prohibiting undue interference of legislators in conjunction with Article 64(1) and Article 84 of the Constitution, to the extent they do not specify a maximum fee for enforcement actions completed, and to the extent they do not provide for the possibility of reducing the fee in the case of discontinuation of proceedings due to voluntary payment of the amount being enforced after an enforcement action is completed.
By order of the President of the Constitutional Tribunal, an application of ombudsman (the Commissioner for Human Rights) dated 6 November 2014 was added to the above constitutional appeal, so that the two were heard jointly under the same case no. SK 31/14.