Glosa częściowo aprobująca do wyroku Wojewódzkiego Sądu Administracyjnego w Warszawie z dnia 8 czerwca 2018 r., sygn. III SA/Wa 2354/17
Partially approving commentary to the Regional Administrative Court in Warsaw judgment of 8 June 2018 (III SA/Wa 2354/17)

Summary/Abstract: The gloss concerns the questionable problem of the application of the general anti-avoidance rule in the inter-temporal aspect. The author of the gloss does not agree with the view presented in the ruling that the general anti-avoidance rule can always be applied also to the tax benefits achieved as a result of actions taken in the legal system before the amendment. Understanding the interim rule in this way may lead to the legal reclassification of the taxpayer’s legal status in already closed legal situations. This view is incompatible with the constitutional principle of the non-retroactivity of law. In the author’s opinion, in abstracto it is impossible neither to permit nor to exclude the application of the general anti-abuse rule to the actual state of affairs with the former element. Examination of the admissibility of the retrospective application of the provisions should be carried out ad causam based on specific facts.

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