In the commented judgment, the Supreme Administrative Court dealt with an issue of great practical importance, i.e. the crediting to the payer's arrears of a payment made by a perpetrator of a fiscal offence, who is not a taxpayer, in order to fulfil an obligation to pay a public duty, as determined by a criminal court judgment. This is also an issue of great theoretical importance, because the applicable provisions of Polish tax law do not provide expressis verbis for the expiration of the payer's obligation as a result of making such a payment in the amount exceeding PLN 1,000. The Supreme Administrative Court accepted the concept of deduction, but pointed out that the criminal court, alleging a fiscal offense and imposing the obligation to pay the imposts depleted by this prohibited act, should clearly specify to what extent the payment is to cover the principal and the interest. The gloss accepts the possibility of such a deduction, but strongly questions the concept of suggested additional components of a criminal court judgement.