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

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

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