Situation of individuals regarding rescission of a final decision and the taxpayer’s knowledge about evidence or fact as a negative premise in the tax resumption procedure by Maria Tsima

“…According to recent decisions, the analyzed issue is decided in the jurisprudence in accordance with the principle of permanence of decisions with “prejudice” to the rule of law and the principle of objective truth. This may raise doubts.…”
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A commentary on the judgment of the Supreme Administrative Court 5th May 2016, II FSK 3354/15. A statement under penalty of perjury in tax returns by Rafał Bernat

“…According to the commentator, the analysed judgment contains no logical justification and the introduction of a statement of this content is contrary to the principle of the rule of law implemented in the procedure of tax. As a result of the research it was assumed that penal-fiscal re-sponsibility comes under the law in relation to certain documents and the introduction of a statement as groundless does not constitute “awkwardness” body but a deliberate action aimed at obtaining relevant information from the taxpayer that would not be willing to submit it if not penalty of perjury or penal-fiscal responsibility.…”
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Medical conscience clause and the hard case by Katarzyna Rzymkowska

“…Like in a hard case, the clause creates a possibility to appeal to an autonomous system of rules in case of an unjust result of interpretation of the rules of law. It is so because the doctor’s situation is individual and specific in contrast to the rules of law. …”
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