Independence of jurisdiction of criminal courts in tax matters

The resolution of seven judges of the Supreme Administrative Court 24.05.2021 was another exposure of theproblem that the legislator has led to by linking the possibility of suspending the limitation period for a tax liabilitywith the initiation of proceedings in a case of a fiscal crime or fiscal misdemeanor (Article 70 6 point 1 of theAct of 29.08.1997 – Tax Ordinance, hereinafter referred to as the Tax Ordinance). However, anyone who expectedthat the resolution itself would eliminate the problems associated with the unfortunate regulation would be mistaken.Unfortunately some of the theses of the resolution led to an effect that was probably different from whatmany expected. Namely, to an increased interest in conducting fiscal criminal cases regardless of the course ofthe tax cases themselves. If so it is worth analyzing what significance the self-directed determination of the circumstancesregarding fiscal criminal liability by the court and a possible earlier issuance of a judgment by thecriminal court will have for the fate of the tax proceedings conducted and the possible verification of the decisionby administrative courts. The above is of significant importance due to the new practice of tax authorities adaptedto the post-resolution realities.