Binding Findings of a Final Conviction in the Light of Article 11 of the Law on Proceedings before Administrative Courts on the Example of the Right to Deduct Tax on Goods and Services

Abstract

This study is devoted to the issue of binding an administrative court with the findings of a final conviction. Article 11 of the Law on Proceedings before Administrative Courts has a significant impact on the determination of the facts. It is worth considering its meaning in the context of Article 45 (1) of the Constitution of the Republic of Poland, which ensures the right to a fair trial and fair proceedings. Using the linguistic interpretation, it can be argued that Article 11 of the Law on Proceedings before Administrative Courts does not allow to demonstrate circumstances excluding or limiting the taxpayer’s liability as regards the deduction of tax on goods and services. Pursuant to Article 88 (3a) (4) (a) of the Act of 11 March 2004 on Tax on Goods and Services, invoices and customs documents do not constitute the basis for the reduction of the tax due and the refund of the tax difference or the return of input tax if the issued invoices, corrective invoices or customs documents state activities that have not been performed – in the part concerning these activities. The main research intention of the article is to characterize the impact of Article 11 of the Law on Proceedings before Administrative Courts to retain the right to deduct tax on goods and services. The aim of the study is also to indicate to what extent and on what basis the legislator assumed that the developed legal solution will determine a well-functioning model of the right to a fair trial.