The freedom of economic activity SK 37/15
Ref. No. SK 37/15
JUDGMENT
IN THE NAME OF THE REPUBLIC OF POLAND
Warsaw, 20 December 2017
The Constitutional Tribunal, in a bench composed of:
Grzegorz Jędrejek – Presiding Judge
Mariusz Muszyński
Justyn Piskorski
Piotr Tuleja
Andrzej Zielonacki – Judge Rapporteur,
having considered, at a sitting in camera on 20 December 2017 – 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 lodged by Centrum Leasingu i Finansów CLIF S.A. (a joint-stock company), having its registered office in Warsaw, with the Tribunal to review the conformity of:
Article 84c(1) of the Act of 2 July 2004 on the Freedom of Economic Activity (Journal of Laws – Dz. U. of 2013, item 672, as amended) – insofar as there is no appeal to an administrative court, on the basis of Article 3(2)(2) and Article 3(2)(4) of the Act of 30 August 2002 on Proceedings Before Administrative Courts, against a decision determining the validity of an entrepreneur’s objection to the undertaking and carrying out of activities by audit authorities, issued pursuant to Article 84c(9) and Article 84c(10) of the Act on the Freedom of Economic Activity – to Articles 20 and 22 in conjunction with Article 45(1) and Article 77(2) of the Constitution of the Republic of Poland
adjudicates as follows:
Article 3(2)(2) of the Act of 30 August 2002 on Proceedings Before Administrative Courts (Journal of Laws – Dz. U. of 2017, item 1369 and 1370) – construed as ruling out the possibility of filing a complaint to an administrative court on a decision concerning an appeal against a decision resulting from the filing of an objection referred to in Article 84c(1) of the Act of 2 July 2004 on the Freedom of Economic Activity (Journal of Laws – Dz. U. of 2017, item 2168) – is inconsistent with Article 45(1) and Article 77(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., item 2072), to discontinue the proceedings as to the remainder.
The ruling was unanimous.
Grzegorz Jędrejek
Mariusz Muszyński
Justyn Piskorski
Piotr Tuleja
Andrzej Zielonacki