Rule of law – this is the slogan on the lips of politicians from the parties forming the governing coalition that ran in the 2023 parliamentary elections. Not only does the government – as constitutionalist Prof. Ryszard Piotrowski (in an upcoming FXMAG interview on rule of law in Poland and the government's adherence to the Constitution) – allow violations of the Constitution, but its actions lead to serious consequences for citizens. This is because the authorities do not publish Constitutional Tribunal rulings because they dislike its composition. The older couple feels the impact of this decision, having taken out a loan to pay the tax. They could recover the money, but the government's decision left them in a bind.
They paid the Treasury 112 k PLN in tax
The case of the mentioned couple is not the only one involving this problem. The case concerns people who bought apartments in 2007‑2008 and wanted to use the registration relief, because such a possibility existed. Years later it turned out that some people had not completed all required formalities – as they explain from ignorance – and the Treasury demanded huge taxes. In the case of the older couple, who fell “victims of the system,” they did not file the registration statement within the required period, which caused the tax office to order them to pay the tax, as it did not consider the exemption from PIT in their case to be in line with the regulations. All because of the absence of that one document. After many appeals, the spouses finally decided to take out a loan – which they are still repaying – to settle the arrears with the Treasury. Including all costs, the amount they had to borrow from the bank was 112 k PLN.
The Constitutional Tribunal backed the taxpayers
The spouses, who tried to prove their case, could recover the money, but due to the government's decision they cannot. On 9 July 2025 the Constitutional Tribunal ruled that linking a tax exemption to the submission of a single statement is not constitutional. On this basis the Treasury would have to return the money collected. But for now it does not have to. The Tribunal’s ruling has not yet been published in the Journal of Laws because of the ongoing dispute over rule of law in Poland. The government does not recognize part of the Tribunal’s composition, so it does not publish its rulings, and ordinary citizens suffer.
The case was also taken up by the Ombudsman for Civil Rights, but he also seems to have his hands tied. The only way to recover the money would be a long and costly civil process. Without the Tribunal’s ruling, courts may interpret the case differently.
The Ombudsman for Civil Rights had already warned in 2022 and 2024 that problems with the registration relief could arise, but the finance minister seemed deaf to his signals. The same is now. The Ombudsman corresponded with Minister of Finance and Economy Andrzej Domański. The March 2026 response indicates that the ministry does not plan to introduce changes that would treat in a special way those who did not file the registration statement on time. As experts point out, this is not an action for citizens, but merely safeguarding state budget revenues.
The situation of the described couple remains difficult, and without the publication of the Constitutional Tribunal’s favorable ruling, it seems unlikely that they will recover the lost money.
See also: “Assault” on housing relief. The government is preparing changes that will affect many Poles
