Current report no: 13/2022
The Management Board of Boryszew S.A. (Company, Issuer), following the current report No. 48/2021 and earlier reports regarding the decision of Head of the Fiscal Administration Chamber in Katowice (Chamber) determining overdue tax liability of ZM SILESIA S.A. (“ZM SILESIA”), subsidiary of the Issuer, for 2013 – 2014 in the amount of PLN 97 207 066.00 million plus interest on outstanding tax liability advises that today – 27 April 2022, it became aware on the same day the Provincial Administrative Court in Gliwice issued a judgment revoking in its entirety the decision of the Head of the Fiscal Administration Chamber in Katowice of 17 November 2021 on the tax on goods and services for the period between January 2013 and December 2014, of which the Issuer informed in the current report No. 29/2020 and awarded ZM SILESIA reimbursement of the costs of the proceedings.
The reason why the challenged decision was revoked was, primarily, the deficiencies of the tax authority involving the lack of a proper justification of the circumstances and legal grounds for a possible suspension of the statute of limitations for tax liabilities for 2013 – 2014. Given the crucial importance of the issue of the statute of limitations for the possibility and admissibility of proceedings concerning the assessment of tax liabilities, the court found that the examination and resolution of the remaining disputed issues was premature. The court also obliged the tax authority to take into consideration the content and effects of SAC resolution of 24 May 2021 (case ref. I FPS 1/21), which imposes on tax authorities the obligation to justify that the actions taken in the context of criminal fiscal proceedings, resulting in suspension of tax liability, were undertaken in a justified and purposeful manner and not merely instrumental.
The judgment is not final. The parties have the right to file a cassation complaint with the Supreme Administrative Court. However, until the judgment becomes final, the repealed tax decision will not be enforceable.
Legal attitude: Article 17 section 1 MAR – Confidential information.
Signatures:
Wojciech Kowalczyk – President of the Management Board
Translation from the original Polish version.
In the event of differences resulting from the translation, reference should be made to the official Polish version.