Supreme Court allows taxpayer relief from withholding obligation when collection threatens their existence under tax code.

The Supreme Court of Poland dismissed the extraordinary review filed by the Minister of Justice regarding a tax authority's refusal to exempt a payer from withholding tax. The taxpayer argued that withholding rent payments threatened her survival, while the tax authority claimed the law only permits exemption when withholding creates disproportionately high payments relative to the tax due. The court ruled that the statutory provision allowing exemption for threats to the taxpayer's existence applies equally to withholding obligations, thereby permitting the relief sought.