Rafał Dowgier2025-07-252025-07-2520192080-108410.7206/kp.2080-1084.305https://repozytorium.kozminski.edu.pl/handle/item/2234CC-BY-4.0tax lawConstitutional Tribunalexcess taxrevision of tax proceedingstax lawConstitutional Tribunalexcess taxrevision of tax proceedingsOn the Issue of Excess Tax Arising Due to the Constitutional Tribunal’s RulingsOn the Issue of Excess Tax Arising Due to the Constitutional Tribunal’s RulingsArticle