@misc{Zając_Konrad_Ewolucja_2022,
 author={Zając, Konrad},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego sp. z o.o., Wrocław 2022},
 copyright={Copyright by CNS},
 address={Wrocław},
 howpublished={online},
 year={2022},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={pol},
 abstract={This paper discusses the issue of residency tax exemption in the Polish Personal Income Tax Act. The key issue of the analysis is to assess the impact of a change in the interpretation of the criteria for eligibility for a tax exemption on the annulment of a tax decision if the decision was based on a restrictive interpretation of regulations, which was later clearly negated by the judicature of the administrative courts. The author contests the standpoint of the Supreme Administrative Court that a flagrant violation of the law occurs only when there is an obvious contradiction between the content of a provision and the content of a decision based on that legal provision.},
 title={Ewolucja wykładni przepisów o uldze meldunkowej a stwierdzenie nieważności decyzji ostatecznej — analiza problemu oraz uwagi na tle wyroku Naczelnego Sądu Administracyjnego z dnia 23 stycznia 2020 roku, sygn. akt II FSK 2730/19},
 type={text},
 doi={https://doi.org/10.19195/1733-5779.40.7},
 keywords={residency tax exemption, interpretation of the law, annulment of decision, flagrant violation of the law, apparent legal institution},
}