Overpayment as a result of a judgment of the Constitutional Tribunal

Abstract

The paper concerns the concept of overpayment made as a result of a judgment delivered by the Constitutional Tribunal in reference to Article 72 and 74 of the Tax Ordinance Act. Although the doctrine and the judicature of administrative courts view overpayment under Article 74 as stemming from Article 72 of the Tax Ordinance Act, there are certain distinct features of the two. Taking into consideration the potential effects of the judgment of the Polish Constitutional Tribunal, a tax paid when the legal footing of this tax was in existence is considered as being due at the date of payment. A distinction is made between overpayment stemming from article 74 and overpayment stemming from article 72. The latter features a lack of legal footing for tax payment. This distinction also has further implications and consequences.