{"id":1148,"date":"2020-07-15T14:59:26","date_gmt":"2020-07-15T12:59:26","guid":{"rendered":"https:\/\/b2rlaw.com\/is-the-completion-of-a-customs-and-tax-inspection-the-end-of-challenges-for-taxpayers-or-just-the-beginning\/"},"modified":"2020-08-18T10:41:16","modified_gmt":"2020-08-18T08:41:16","slug":"is-the-completion-of-a-customs-and-tax-inspection-the-end-of-challenges-for-taxpayers-or-just-the-beginning","status":"publish","type":"post","link":"https:\/\/b2rlaw.com\/pl\/is-the-completion-of-a-customs-and-tax-inspection-the-end-of-challenges-for-taxpayers-or-just-the-beginning\/","title":{"rendered":"Czy zako\u0144czenie kontroli celno-skarbowej to koniec wyzwa\u0144 dla podatnika, a mo\u017ce dopiero pocz\u0105tek?"},"content":{"rendered":"

Truizmem jest stwierdzenie, \u017ce jakakolwiek kontrola prawid\u0142owo\u015bci dzia\u0142a\u0144 przedsi\u0119biorcy jest zdarzeniem nietypowym z jego perspektywy i wzbudza liczne w\u0105tpliwo\u015bci, co do jej zasadno\u015bci.<\/p>\n

\"\"<\/p>\n

Ci\u0105g\u0142e zmiany w prawie dotyka\u0142y na przestrzeni lat r\u00f3wnie\u017c poruszanego obszaru, gdy\u017c kontrola celno-skarbowa zosta\u0142a wprowadzona do porz\u0105dku prawnego w 2016 roku.<\/p>\n

Abstrahuj\u0105c od przes\u0142anek jej wszcz\u0119cia odnotowania wymaga, \u017ce zako\u0144czenie takiej kontroli nie zawsze oznacza zako\u0144czenie post\u0119powania w danej sprawie. Konsekwencj\u0105 bowiem kontroli celno-skarbowej mo\u017ce by\u0107 wszcz\u0119cie post\u0119powania podatkowego, kt\u00f3re z kolei ko\u0144czy si\u0119 niejednokrotnie decyzj\u0105 kreuj\u0105c\u0105 stan prawny odnosz\u0105cy si\u0119 do podatnika.<\/p>\n

Po zako\u0144czeniu czynno\u015bci kontrolnych dokonywanych w czasie kontroli celno-skarbowej, co do zasady sporz\u0105dza si\u0119 wynik kontroli, kt\u00f3rego dor\u0119czenie kontrolowanemu ko\u0144czy kontrol\u0119 celno-skarbow\u0105. Naturalnie, je\u017celi organy przeprowadzaj\u0105ce kontrol\u0119 nie stwierdz\u0105 nieprawid\u0142owo\u015bci, dor\u0119czenie wyniku kontroli ko\u0144czy postepowanie.<\/p>\n

Po dor\u0119czeniu wyniku kontroli kontrolowany podmiot uprawniony jest do z\u0142o\u017cenia korekty z\u0142o\u017conych uprzednio deklaracji podatkowych.<\/p>\n

Co istotne, dokonanie korekty po up\u0142ywie 14 dni od dor\u0119czenia wyniku kontroli nie wywo\u0142uje skutk\u00f3w prawnych, a wi\u0119c mo\u017cemy przyj\u0105\u0107, \u017ce jest sp\u00f3\u017anione.<\/p>\n

To jednak nie koniec.<\/p>\n

Nawet pomimo z\u0142o\u017cenia korekty deklaracji podatkowych przeciwko kontrolowanemu mo\u017ce zosta\u0107 wszcz\u0119te post\u0119powanie podatkowe.<\/p>\n

Organ kontroluj\u0105cy mo\u017ce zwyczajnie nie uwzgl\u0119dni\u0107 korekty. Mo\u017ce stwierdzi\u0107 tak\u017ce, \u017ce z uwagi na z\u0142o\u017con\u0105 korekt\u0119 deklaracji istniej\u0105 przes\u0142anki do ustalenia kolejnego, dodatkowego zobowi\u0105zania podatkowego. Co cz\u0119ste, podatnicy nie chc\u0105 jednak sk\u0142ada\u0107 korekt, gdy\u017c po pierwsze \u2013 nie zgadzaj\u0105 si\u0119 z organem a przy tym z\u0142o\u017cenie korekty zobowi\u0105zuje niejednokrotnie do uiszczenia zaleg\u0142ego podatku.<\/p>\n

Jak wi\u0119c wida\u0107, istotn\u0105 okoliczno\u015bci\u0105, warunkuj\u0105c\u0105 wszcz\u0119cie post\u0119powania podatkowego jest wynik kontroli.<\/p>\n

Co jednak, je\u017celi kontrolowany przedsi\u0119biorca nie zgadza si\u0119 z nim?<\/p>\n

Jedyn\u0105 mo\u017cliwo\u015bci\u0105 jest niestety z\u0142o\u017cenie korekty deklaracji podatkowych. Jak wynika z wyroku Wojew\u00f3dzkiego S\u0105du Administracyjnego w Rzeszowie z 10 wrze\u015bnia 2019 roku wynik kontroli nie kszta\u0142tuje praw i obowi\u0105zk\u00f3w strony, nie mo\u017ce by\u0107 wi\u0119c uznany za decyzj\u0119. Wskutek tego, kontrolowanemu podmiotowi nie przys\u0142uguje prawo do z\u0142o\u017cenia odwo\u0142ania od wyniku kontroli. Prawo wniesienia odwo\u0142ania b\u0119dzie przys\u0142ugiwa\u0142o stronie dopiero od decyzji wydanej w post\u0119powaniu podatkowym, kt\u00f3re zainicjuje si\u0119 wraz z niez\u0142o\u017ceniem korekty.<\/p>\n

Sygnalizowana okoliczno\u015b\u0107 jest jedynie wyimkiem z problematyki zwi\u0105zanej z kontrolami celno-skarbowymi, a przedstawiony opis nie jest wyczerpuj\u0105cy.<\/p>\n

 <\/p>\n

Marcin Malinowski<\/a>
\nAdwokat<\/p>\n

Jakub Przybyli\u0144ski<\/a>
\nAplikant adwokacki<\/p>\n","protected":false},"excerpt":{"rendered":"

Truizmem jest stwierdzenie, \u017ce jakakolwiek kontrola prawid\u0142owo\u015bci dzia\u0142a\u0144 przedsi\u0119biorcy jest zdarzeniem nietypowym z jego perspektywy i wzbudza liczne w\u0105tpliwo\u015bci, co […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8],"class_list":["post-1148","post","type-post","status-publish","format-standard","hentry","category-publikacje"],"acf":[],"yoast_head":"\nCzy zako\u0144czenie kontroli celno-skarbowej to koniec wyzwa\u0144 dla podatnika, a mo\u017ce dopiero pocz\u0105tek? - B2RLAW<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/b2rlaw.com\/pl\/is-the-completion-of-a-customs-and-tax-inspection-the-end-of-challenges-for-taxpayers-or-just-the-beginning\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Czy zako\u0144czenie kontroli celno-skarbowej to koniec wyzwa\u0144 dla podatnika, a mo\u017ce dopiero pocz\u0105tek? 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