The Toruń Tax Jurisprudence Review is a great exchange of knowledge

At the beginning of March, we had the pleasure of participating in the 9th Toruń Tax Jurisprudence Review organised by the Department of Public Finance Law of the Faculty of Law and Administration of the Nicolaus Copernicus University in Toruń.

Universal principles

In particular, the conference programme provided an opportunity to get acquainted with various aspects of tax law, as well as to discuss universal principles arising from the rulings discussed. For example, thanks to presentations on the problems of paying the fee on permits for the sale of alcoholic beverages or the difficulties in determining the shareholders of the Polish Holding Company on global stock exchanges, we were able to learn about different views of the impossibilium nulla obligatio est principle, which should also be applied in other cases where the taxpayer has impossible obligations.

Refund of excise duty

Similarly, speeches concerning doubts about the rules for the refund of excise duty on passenger cars served to consider the function of presumptions in tax law and the question of whether the operation of irrebuttable presumptions in the tax system can be considered acceptable.

Problems with the procedure

It was also of great importance for us to hear speeches on key procedural issues. During the conference, we heard, among other things, about the significance and practical application of the principle of prohibition of abuse of tax law or about the problems of unsanctioned taxpayers that arise from the principle of binding administrative courts to criminal court judgments made against the counterparties of such taxpayers.

Once again, we would like to thank the organisers and all the speakers for the opportunity to participate in such a valuable event. We are already looking forward to the tenth, and therefore anniversary, edition of the conference.