THE IMPACT OF INITIATING CRIMINAL FISCAL PROCEEDINGS ON THE LIMITATION PERIOD FOR TAX LIABILITIES IN THE CONSTITUTIONAL ASPECT

The aim of the article is to answer the question, whether the suspension of criminal fiscal proceedings, regardless of the stage of the proceedings, always suspends the limitation period for tax liabilities. For this purpose, the author interprets art. 70 1 point 6 of the Tax Ordinance with the constitutional model. In this context, the author notices the confusion of the concepts of distributed constitutional review with the direct application of the provisions of the Constitution and with the pro-constitutional interpretation of the law. The author proposes a solution that a jurisprudent or a person applying the law may adopt in the event of noticing the problem of non-compliance of a statute with the Constitution, especially in a situation where institutional control of constitutionality is temporarily impossible.