Victims of the residency relief without chances to recover the tax paid

The procedure for declaring invalidity of a decision is an extraordinary procedure. Only exceptionally can decisions issued in gross violation of law be declared invalid and such a view has been shared for almost 100 years – stated the Supreme Administrative Court in the yesterday judgment regarding victims of the residency relief, thus closing the way to recover unduly paid tax.

– As the substantive law regulations establishing the residence relief were clearly unconstitutional, then in what cases, if not in this one, final and binding decisions should be declared invalid due to a gross violation of law? If the interpretation and application of tax law regulations leads to violation of the constitutional principles of establishing tax law, then it violates the Constitution of the Republic of Poland by interfering with rights and freedoms protected by this act, and thus grossly violating law – assessed taxpayer's attorney Kamil Szczęsny. 

The article is available at: https://www.prawo.pl/podatki/ulgowicze-bez-szans-na-odzyskanie-zaplaconego-podatku-wyrok-nsa,497439.html