Polish Courts and the Expanding Doctrine of Manifest Unconstitutionality How the Kielce Administrative Court’s 2023 Ruling Reshapes the Position of Taxpayers Whose Property Has Been Encumbered by a Compulsory Mortgage Article 70 § 8 of the Polish Tax Ordinance has long occupied a position of singular notoriety within the architecture of Polish tax law. The … Continue reading The Statute of Limitations on Mortgage-Secured Tax Obligations