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Exemption from the corporate income tax of the income of a limited-liability company as regards the part allocated for and spent on health care SK 26/19

Ref. No. SK 26/19

JUDGMENT
IN THE NAME OF THE REPUBLIC OF POLAND

Warsaw, 17 June 2020

The Constitutional Tribunal, composed of:

Julia Przyłębska – Presiding Judge
Leon Kieres – Judge Rapporteur
Bartłomiej Sochański
Wojciech Sych
Michał Warciński,

having considered, at a sitting in camera on 17 June 2020 – 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. of 2019 item 2393) – joined constitutional complaints by Niepubliczny Zakład Opieki Zdrowotnej Szpital im. dr. nauk medycznych Radzimira Śmigielskiego spółka z o.o., by Nowy Szpital w Świebodzinie spółka z o.o., as well as by Nowy Szpital w Kostrzynie nad Odrą spółka z o.o., which were lodged with the Tribunal for it to review the conformity of:

Article 17(1c)(1) of the Corporate Income Tax Act of 15 February 1992 (Journal of Laws – Dz. U. of 2000 No. 54, item 654, as amended, in the version that was in force from 1 January 2008 until 31 December 2010) – insofar as it deprives a limited-liability company whose statutory business activity consists in providing health-care services of the possibility of being exempted from the corporate income tax, as regards the part of its income allocated for and spent on health care – to Article 2 in conjunction with Article 64(1) and (2) as well as to Article 84 in conjunction with Article 32(1) of the Constitution of the Republic of Poland.

adjudicates as follows:

Article 17(1c)(1) in conjunction with Article 17(1)(4) of the Corporate Income Tax Act of 15 February 1992 (Journal of Laws – Dz. U. of 2019 items 865, 1018, 1309, 1358, 1495, 1571, 1572, 1649, 1978, 2200, 2217 and 2473 as well as of 2020 items 183, 568 and 695) is consistent with Article 84 in conjunction with Article 32(1) and Article 64(2) 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. of 2019, item 2393), to discontinue the proceedings as to the remainder.

The ruling was unanimous.

Julia Przyłębska
Leon Kieres
Bartłomiej Sochański
Wojciech Sych
Michał Warciński