Monika Munnich2025-07-252025-07-2520212080-108410.7206/kp.2080-1084.452https://repozytorium.kozminski.edu.pl/handle/item/2349CC-BY-4.0subjective rightsconstitutional subjective rights of a taxpayertaxpayeroverpaymentstatute of limitationsVAT refundprawo podmiotowekonstytucyjne prawo podmiotowe podatnikapodatniknadpłataprzedawnieniezwrot podatku VATThe Concept of Subjective Rights in Tax LawThe Concept of Subjective Rights in Tax LawArticle