Personal income tax liability resulting from the vague legal definition of ‘economic activity’ SK 20/19
Ref. No. SK 20/19
JUDGMENT
IN THE NAME OF THE REPUBLIC OF POLAND
Warsaw, 19 July 2022
The Constitutional Tribunal, composed of:
Jakub Stelina – Presiding Judge
Krystyna Pawłowicz
Stanisław Piotrowicz
Wojciech Sych – Judge Rapporteur,
Andrzej Zielonacki,
having considered, at a sitting in camera on 19 July 2022 – 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) – Mr E.T.’s constitutional complaint, lodged with the Tribunal for it to consider the conformity of:
Article 5a(6) in conjunction with Article 10(1)(3) in conjunction with Article 10(1)(8)(a) of the Act of 26 July 1991 on the Personal Income Tax (Journal of Laws – Dz. U. of 2000 No. 14, item 176, as amended) with Article 64(1) and (3) in conjunction with Article 2, Article 32(1), Article 84, as well as Article 217 of the Constitution,
adjudicates as follows:
Article 5a(6) in conjunction with Article 10(1)(3) and Article 10(1)(8)(a) of the Act of 26 July 1991 on the Personal Income Tax (Journal of Laws – Dz. U. of 2021, item 1128, as amended) is consistent with Article 84 in conjunction with Article 217 in conjunction with Article 64(3) of the Constitution of the Republic of Poland.
Moreover, the Tribunal decides:
to discontinue the proceedings as to the remainder.
The ruling was unanimous.
Jakub Stelina
Krystyna Pawłowicz
Stanisław Piotrowicz
Wojciech Sych
Andrzej Zielonacki