The move was an attempt to relieve pressure on Greece and Italy where the vast majority of migrants were arriving.
The Commission has launched legal action against the three member states earlier this year, sending them a "Letter of Formal Notice" in June and a "Reasoned Opinion" in July.
According to the Commission, Poland and Hungary haven't taken in any refugees since September 2015, when European Union member states pledged to relocate a total of 160,000 migrants from overstretched Greece and Italy within two years.
In 2015, the European Union approved a plan in which all member states - other than Britain, Ireland and Denmark - had to accept a certain number of migrants after more than 500,000 entered the European Union that year.
"The replies received were again found not satisfactory and three countries have given no indication that they will contribute to the implementation of the relocation decision", a statement said.
He said the quota system had fuelled anti-migrant sentiment and played into the hands of the far right.
The EC's deputy chair Frans Timmermans said a change of attitude on the part of these countries' governments could still resolve the situation out of court.
The contentious scheme, which was introduced at the height of the refugee crisis in 2015, was focused on 'burden-sharing, ' meaning that 160,000 refugees should be relocated across these countries to ease the burden on Greece and Italy.
Budapest also faces legal action over university law.
On the account of Hungary already have one court case for the wrongful decision about the permission to get education in private institutions.
Mr Soros has a strained relationship with Hungarian Prime Minister Viktor Orban.
The commission said the laws "indirectly discriminate and disproportionately restrict donations from overseas to civil society organisations".
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