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Taxation on gambling SK 3/14

Ref. No. <link s sk-314 _blank>SK 3/14

JUDGMENT
IN THE NAME OF THE REPUBLIC OF POLAND

Warsaw, 28 November 2018

The Constitutional Tribunal, composed of:

Justyn Piskorski – Presiding Judge
Grzegorz Jędrejek
Zbigniew Jędrzejewski
Michał Warciński
Jarosław Wyrembak – Judge Rapporteur,

having considered, at a sitting in camera on 28 November 2018 – in accordance with Article 92(1)(1) of the Act of 30 November 2016 on the Organisation of the Constitutional Tribunal and the Mode of Proceedings Before the Constitutional Tribunal (Journal of Laws – Dz. U. item 2072) – a constitutional complaint of the company called ‘Aplauz sp. z o.o.’ (having its registered office in Bielsko-Biała), lodged with the Tribunal for it to consider the conformity of:

Article 139(1) of the  Gambling Act of 19 November 2009 (Journal of Laws – Dz. U. No. 201, item 1540, as amended) to Article 2 in conjunction with Article 20, Article 21, Article 22, Article 31(3), Article 32, Article 64(1) and (3), Article 84 as well as to Article 217 of the Constitution,

adjudicates as follows:

Article 139(1) of the Gambling Act of 19 November 2009 (Journal of Laws – Dz. U. of 2018, items 165, 650, 723 and 1629) is consistent with Article 20 in conjunction with Article 22 of the Constitution of the Republic of Poland.

Moreover, the Tribunal decides:

pursuant to Article 59(1)(2) of the Act of 30 November 2016 on the Organisation of the Constitutional Tribunal and the Mode of Proceedings Before the Constitutional Tribunal (Journal of Laws – Dz. U., item 2072), to discontinue the proceedings as to the remainder.

The ruling was unanimous.

Justyn Piskorski
Grzegorz Jędrejek
Zbigniew Jędrzejewski
Michał Warciński
Jarosław Wyrembak