Judgment of the Supreme Administrative Court gives hope to victims of the residency relief

The fate of several thousand taxpayers, called victims of the residency relief, will be decided in a few days before the Supreme Administrative Court. According to experts, they were trapped in a trap set by the state for citizens. The judgment may also be crucial for other taxpayers.

In essence, the Supreme Administrative Court will decide whether the violation of constitutional principles suffered by the victims of the relief constitutes the basis for declaring invalidity of tax assessment decisions requiring taxpayers to pay an unduly determined tax.

As the representative of the victims of the residency relief, Kamil Szczęsny, pointed out, the Supreme Administrative Court may comment on how administrative courts should take into account the order referred to in Article 8 paragraph 2 of the Constitution, i.e. decide independently, taking into account the provisions of the Constitution. This, in turn, would mean that the significance of these judgments would be much greater and would not only include the victims of the residency relief, but also tens of thousands of other taxpayers.

The judgment will be announced on January 23 this year, at. 14:30.

An article related to this issue can be read at Prawo.pl: https://www.prawo.pl/podatki/ulga-meldunkowa-dla-ulgowiczow-bedzie-przedmiotem-wyroku-nsa,497258.html