@article {6076,
	title = {On the Issue of Excess Tax Arising Due to the Constitutional Tribunal{\textquoteright}s Rulings},
	journal = {Krytyka Prawa. Niezale{\.z}ne studia nad prawem},
	volume = {11},
	year = {2019},
	month = {6//2019},
	pages = {187{\textendash}203},
	abstract = {One of the fundamental powers of the Constitutional Tribunal {\textendash} granted by the provisions of the constitution {\textendash} is to decide on the compliance of particular statutes with the Constitution of the Republic of Poland. The Tribunal{\textquoteright}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{\textquoteright}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.},
	issn = {2080-1084},
	doi = {10.7206/kp.2080-1084.305}
}
