Landmark rulings on licensing fees – an opportunity to recover funds

The energy, fuel and gas sector has for years faced a restrictive approach from the regulatory authorities. However, recent months have brought a breakthrough. The latest rulings of the Constitutional Tribunal (TK) open the door for businesses to recover millions in overpayments.

If your company has been paying annual licensing fees to the President of the Energy Regulatory Office (URE), you may be entitled to seek a refund. Below we set out what rights businesses have under the latest case law and how to make use of them.

Unconstitutional licensing fee

One area offering a real opportunity to recover funds is the licensing fee paid to the Energy Regulatory Office (URE). This concerns entities operating in the electricity, heat, gas and liquid fuels sectors.

Landmark ruling of the Constitutional Tribunal

In August 2025, the Constitutional Tribunal issued a landmark ruling that challenged the status quo of the fee collection system. The Tribunal found the provisions of the regulation governing the calculation of licensing fees to be unconstitutional.

The Tribunal’s main objections concerned the fact that:

• Key elements of the levy (such as the basis of calculation, revenue multipliers and coefficients) were set out in a regulation rather than in an act of parliament.
• Such a structure violates the provisions of the Polish Constitution, which require every public levy to be based directly on a statutory act.

What does this mean for businesses?

Since the provisions on the basis of which fees were calculated and collected have been found to be incompatible with the Constitution, licensed entities have gained a strong basis for:

1. Applying for a refund of unduly collected fees for the years 2020–2025.
2. Potentially even challenging current assessments based on the defective legal basis.

How can ALTO Advisory help your company?

Before initiating the recovery process, it is necessary to develop a strategy that will then be implemented at the stage of the dispute with the authority. Our team of experts offers comprehensive support in this area, including:

• ANALYSIS: We will examine in detail the fees paid by your company to the URE in recent years.
• ASSESSMENT: We will identify the specific amounts that may be recoverable and present the prospects for their recovery.
• STRATEGY: We will prepare applications for a determination of overpayment, corrections, and represent your company before tax authorities and courts.

Consult with us and find out how much you can recover.