On the Issue of Excess Tax Arising Due to the Constitutional Tribunal’s Rulings

• Authors: Rafał Dowgier

Abstracts

EN

One of the fundamental powers of the Constitutional Tribunal – granted by the provisions of the constitution – is to decide on the compliance of particular statutes with the Constitution of the Republic of Poland. The Tribunal’s rulings concern tax statutes as well, which implies specific consequences connected with the verification of the accuracy of tax settlements made under a challenged provision and leads essentially to excess tax being calculated. Such situations have not been uncommon recently, which justifies a more profound reflection on this issue in the context of rationality of verification of procedures regulated under the Tax Ordinance Act, which concern tax obligations arising from a declaration or a decision. It seems reasonable to put forward a thesis that the non-uniform nature of the Constitutional Tribunal’s rulings has not been considered to a sufficient extent in the provisions of this statute. This leads to certain practical problems with tax law, which will be outlined in this study.

Keywords

EN

tax law; Constitutional Tribunal; excess tax; revision of tax proceeding

• Publisher: Akademia Leona Koźmińskiego
• Journal: Krytyka Prawa. Niezależne studia nad prawem
• Year: 2019
• Volume: 11
• Issue: 2
• Pages: 187-203

Dates

published

2019

Contributors

author

Rafał Dowgier

Identifiers

DOI

10.7206/kp.2080-1084.305

Biblioteka Nauki

1965378