Glosa aprobująca do wyroku Wojewódzkiego Sądu Administracyjnego (WSA) w Warszawie z dnia 5 lipca 2023 r., sygn. akt: I SA/Wa 2767/22 – przyjęcie Polskiego Bonu Turystycznego w dobrej wierze przez przedsiębiorcę turystycznego a nienależne pobranie świ
Commentary in support of the judgement of the Provincial Administrative Court (PAC) in Warsaw of 5 July 2023, fi le reference: I SA/Wa 2767/22 – use of the Polish Tourist Voucher in good faith and undue receipt of benefi ts

Summary/Abstract: This article cites the facts described in the judgement of the Provincial Administrative Court(PAC) in Warsaw of 5 July 2023, fi le reference: I SA/Wa 2767/22. The commented ruling is ofgreat importance for the future in the context of emerging ideas for the continuation of the PolishTourist Voucher programme. The latter was originally launched in the context of the spreadingof the COVID-19 epidemic, and was intended to enable children and young people to relax as part of the domestic tourism offer, while at the same time supporting tourism entrepreneurs inthe diffi cult pandemic period. The period of COVID restrictions on conducting business activi-ties has now ended, while the relevant programme was in force from July 2020 to the end ofMarch 2023.

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