Determinanty kształtowania pojęcia nadpłaty podatkowej

• Authors: Aneta Szymczak

Title variants

EN

SUBSTANTIAL ASPECTS OF TAX OVERPAYMENT

• Languages of publication: PL

Abstracts

EN

Undue payment in tax law is still a subject of debate in Polish legal doctrine and jurisdiction. Main controversy refers to the nature of recovery claim of amounts paid but not due. The views regarding the scope of recovery under tax law proceedings are not homogeneous. This article analyses constitutional and tax systems’ factors determining the scope of repayment claim and features to distinguish between fiscal or civil undue payments. The State, framing and implementing policies in the area of taxation, enjoys a wide margin of appreciation. However it does not mean that it can act arbitrary. Constitutional derivation of State’s obligation for repayment causes that tax rules for recovery of undue payments must be compatible with Constitution to protect individual rights conferred by it. In the light of the Constitution the State cannot maintain that it has a legitimate right not to pay beck the amount paid but not due. The Parliament cannot implement any regulation in order to stifle the opportunity to recover tax overpayment. It would be unlawful expropriation of assets, repugnant to principle from Article 84 taken in conjunction with article 217 of Constitution. Such action couldn’t be justified as being necessary to secure the fiscal interest (financial consequences not provided for in the budget). The State has a legitimate expectation to collect only taxes levied by means of statute.

Keywords

EN

OVERPAYMENT

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2011
• Issue: 2
• Pages: 33-50

Contributors

author

Aneta Szymczak