Dominika Łukawska-Białogłowska - Home

Dr Dominika Łukawska-Białogłowska

ORCID: 0000-0001-6243-7118

PhD, assistant professor in the Department of Financial Law at the University of Łódź Faculty of Law and Administration. She specializes in public finance, constitutional, tax, and foreign exchange law. She is the author and co-author of articles, glosses, books, and three editions of the commentary on the Tax Ordinance, edited by H. Dzwonkowski (2011, 2019, 2020), as well as the author of the monograph Introducing an Anti-Tax Avoidance Clause into the Polish Legal System (2020).

Article

Relevant provisions on the limitation period for administrative fines – commentary on the judgment of the Supreme Administrative Court of 14 January 2025, III OSK 1181/23, s. 53-60

DOI: 10.33226/0137-5490.2026.2.7

JEL: K23

expand

Relevant provisions on the limitation period for administrative fines – commentary on the judgment of the Supreme Administrative Court of 14 January 2025, III OSK 1181/23

The subject of this study is the ruling of the Supreme Administrative Court of 14 January 2025 (Case No. III OSK 1181/23), which adopted the legal statement that since the introduction of the provisions of Division IVA of the Code of Administrative Procedure into the legal system, which – in accordance with the legislator’s intention – were intended to streamline the principles and procedures for applying administrative fines, recourse under the Article 202 of the Waste Act to the provisions of the Tax Ordinance on the statute of limitations is currently unjustified. In the author’s opinion, the commented ruling constitutes a correct interpretation of the provisions of the Code of Administrative Procedure and the Tax Ordinance and should also be taken into account in cases concerning administrative fines imposed under other acts.

Keywords: administrative fine; administrative decision; administrative tort; limitation