1998

Tax chamber dispute

An interpretation of tax law by the tax chamber forces the Foundation to pay tax (improperly assessed, as later held by the Supreme Court of Poland) in the amount of about PLN 80 million. The Foundation appeals to higher instances of the judicial system, rejecting the interpretation of the tax chamber which could prevent FNP from effectively augmenting its capital and in consequence would limit the Foundation’s operations or even cause its gradual liquidation. In its dispute with the tax chamber, the Foundation is backed by the solidarity of the scientific community as well as the Ombudsman, who accuses the judgment of the Supreme Administrative Court in favour of the tax chamber of erroneous interpretation of law and violation of the interests of the Republic of Poland.