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Krytyka Prawa. Niezależne studia nad prawem

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Year 6//2019 
Volume 11 
Issue 2

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

Rafał Dowgier
University of Bialystok

6//2019 11 (2) Krytyka Prawa. Niezależne studia nad prawem

DOI 10.7206/kp.2080-1084.305

Abstract

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.

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APA style

On the Issue of Excess Tax Arising Due to the Constitutional Tribunal’s Rulings. (2019). On the Issue of Excess Tax Arising Due to the Constitutional Tribunal’s Rulings. Krytyka Prawa. Niezależne Studia Nad Prawem, 11(2), 187–203. https://doi.org/10.7206/kp.2080-1084.305 (Original work published 6//2019AD)

MLA style

“On The Issue Of Excess Tax Arising Due To The Constitutional Tribunal’S Rulings”. 6//2019AD. Krytyka Prawa. Niezależne Studia Nad Prawem, vol. 11, no. 2, 2019, pp. 187–203.

Chicago style

“On The Issue Of Excess Tax Arising Due To The Constitutional Tribunal’S Rulings”. Krytyka Prawa. Niezależne Studia Nad Prawem, Krytyka Prawa. Niezależne studia nad prawem, 11, no. 2 (2019): 187–203. doi:10.7206/kp.2080-1084.305.