Situation of individuals regarding rescission of a final decision and the taxpayer’s knowledge about evidence or fact as a negative premise in the tax resumption procedure

Abstract

This article focuses on a problem of a noticeable trend in case law regarding an application of a principle of material truth. The analysis concerns a phrase “new facts or new evidence relevant to the case come to light” from Article 240(1)(5) of the Tax Ordinance. According to recent decisions, the analyzed issue is decided in the jurisprudence in accordance with the principle of permanence of decisions with “prejudice” to the rule of law and the principle of objective truth. This may raise doubts.

Keywords

• real estate tax
• tax ordinance act
• final decision
• resumption of tax proceedings