The problem of overpayment of tax in the case of transferof property or other right to property for tax arrears

The question of the admissibility of the application of the provisions on the overpayment of tax in the case ofa transfer of property or another property right against a tax arrears that turned out to be non-existent or existingto a lesser extent than assumed is the subject of divergent jurisprudence of administrative courts and statementsof doctrine. The article analyses the recent line of jurisprudence in favour of the application of the said provisions.It discusses the weaknesses of the argumentation contained in the justifications of the judgments and the consequencesof the position presented therein. The author advocates the view that the non-existence of a tax arrearsin the assumed amount results in the collapse of the causality (cause) of a contract concluded pursuant to Article66 of the Act of 29 August 1997. - Tax Ordinance, and as a result, in principle, the invalidity of the made transferof property or right. For this reason, in his opinion, there are no grounds for the application of the provisions onoverpayment of tax.