Findings arising from a legally effective criminal judgment to be exempted from assessment in administrative court proceedings SK 8/20
Ref. No. SK 8/20
JUDGMENT
IN THE NAME OF THE REPUBLIC OF POLAND
Warsaw, 4 July 2023
The Constitutional Tribunal, composed of:
Andrzej Zielonacki – Presiding Judge
Piotr Pszczółkowski
Jakub Stelina
Wojciech Sych – Judge Rapporteur
Michał Warciński,
having considered, at a sitting in camera on 4 July 2023 – in accordance with Article 92(1)(1) of the Act of 30 November 2016 on the Organisation of the Constitutional Tribunal and the Mode of Proceedings Before the Constitutional Tribunal (Journal of Laws – Dz. U. of 2019, item 2393) – Mr D.Ł.’s constitutional complaint lodged with the Constitutional Tribunal to assess the conformity of:
(1) Article 11 of the Act of 30 August 2002 on Proceedings Before Administrative Courts (Journal of Laws – Dz. U. of 2018 item 1302, as amended) – “insofar as the said provision binds administrative courts as well as tax authorities also in the cases of other persons than the accused against whom a legally effective judgment of conviction has been delivered in criminal proceedings or fiscal criminal proceedings, and hence the said provision deprives those other persons, if they are VAT taxpayers, of the right to deduct any paid tax from the amount of VAT tax that is due,
(2) Article 88(3a)(4)(a) of the Act of 11 March 2004 on Goods and Services Tax (Journal of Laws – Dz. U. of 2018 item 2174, as amended) in conjunction with Article 11 of the Act referred to in point 1 – insofar as it deprives a VAT taxpayer of the right to deduct any paid tax from the amount of VAT tax that is due, because of the assumption that the invoices issued for that taxpayer recognise transactions that have not taken place and the said assumption arises from a legally effective judgment of conviction delivered in criminal proceedings or fiscal criminal proceedings, which is binding on administrative courts and tax authorities, yet which has not concerned the taxpayer but has been delivered with regard to the accused being the taxpayer’s contractor and the issuer of the invoices”
– to Article 2, Article 45(1) as well as Article 64(1) and (2) of the Constitution,
adjudicates as follows:
Article 11 of the Act of 30 August 2002 on Proceedings Before Administrative Courts (Journal of Laws – Dz. U. of 2023 item 259, as amended) – insofar as the said provision binds administrative courts as well as tax authorities also in the cases of persons other than the accused against whom a legally effective judgment of conviction has been delivered in criminal proceedings – is consistent with Article 45(1) in conjunction with Article 31(3) of the Constitution of the Republic of Poland.
Moreover, the Tribunal decides:
to discontinue the proceedings as to the remainder.
The ruling was adopted by a majority vote.
Andrzej Zielonacki (dissenting opinion)
Piotr Pszczółkowski
Jakub Stelina
Wojciech Sych
Michał Warciński (dissenting opinion)