Interruption of the limitation period against the taxpayer and the principles of joint and several liability of third parties and their grounds – partially critical commentary on the judgment of the Supreme Administrative Court of 25 January 2023, III FSK 1621/21

Abstract

The commented judgment concerns the relationship between a taxpayer’s tax liability and the liability of third parties for his tax arrears from the point of view of the joint and several nature of that liability. The fundamental issues that emerged in the case focus on the assessment of the event causing the interruption of the limitation period of the taxpayer’s tax liability and its consequences for the legal situation of the third party. The establishment of a separate category of tax liability in the form of third parties required determination of the links that exist between different types of tax law obligation relationships, namely between the taxpayer’s obligation and the relationship arising between the tax authority and the third party. In the current model of third-party liability, these links have been shaped by reference to the institution of joint and several liability. As the third party is jointly and severally liable with the taxpayers for their tax arrears, it is necessary to determine the appropriate set of legal norms regulating joint and several liability in the described arrangement.