The deduction from personal income of expenses incurred on the child’s rehabilitation SK 13/16
Ref. No. SK 13/16
JUDGMENT
IN THE NAME OF THE REPUBLIC OF POLAND
Warsaw, 3 April 2019
The Constitutional Tribunal, composed of:
Grzegorz Jędrejek – Presiding Judge
Julia Przyłębska
Michał Warciński
Sławomira Wronkowska-Jaśkiewicz – Judge Rapporteur
Andrzej Zielonacki,
having considered, at a sitting in camera on 3 April 2019 – 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, as amended) – Ms B.K.’s constitutional complaint, lodged with the Tribunal for it to consider the conformity of:
Article 26(7e) in conjunction with Article 26(1)(6) of the Act of 26 July 1991 on Personal Income Tax (Journal of Laws – Dz. U. No. 80, item 350, as amended), in the version that was binding in 2008 – insofar as it correlates the right to deduct from income the child’s rehabilitation expenses, which is vested in the parent providing for the disabled child, with the amount of child maintenance received by the child from his/her parents as well as insofar as it correlates the right to make such a deduction with the form in which the obligation to provide the said maintenance is fulfilled, to Article 71(1), second sentence, in conjunction with Article 32(1) and Article 2 of the Constitution,
Article 26(7e) of the Act of 26 July 1991 on Personal Income Tax (Journal of Laws – Dz. U. of 2018 item 1509, with subsequent amendments), as amended by the Act of 12 November 2003 amending the Act on Personal Income Tax and certain other acts (Journal of Laws – Dz. U. No. 202, item 1956) – insofar as the income mentioned in the said provision comprises child maintenance received by the disabled child from his/her parent – is inconsistent with Article 71(1), second sentence in conjunction with Article 32(1) of the Constitution of the Republic of Poland.
Moreover, the Tribunal decides:
pursuant to Article 59(1)(2) and Article 59(1)(3) 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 as well as of 2019, item 125), to discontinue the proceedings as to the remainder.
The ruling was adopted by a majority vote.
Grzegorz Jędrejek
Julia Przyłębska
Michał Warciński
Sławomira Wronkowska-Jaśkiewicz
Andrzej Zielonacki