The mode of enacting the statute in question K 6/24
Ref. No. K 6/24
JUDGMENT
IN THE NAME OF THE REPUBLIC OF POLAND
Warsaw, 18 February 2025
The Constitutional Tribunal, composed of:
Jarosław Wyrembak – Presiding Judge
Zbigniew Jędrzejewski
Stanisław Piotrowicz
Bogdan Święczkowski – Judge Rapporteur
Rafał Wojciechowski,
Recording Clerk – Agnieszka Krawczyk,
having considered, at the hearing on 18 February 2025 – in the presence of the applicant – the application by the President of the Republic of Poland, lodged with the Constitutional Tribunal for it to consider the conformity of:
the Act of 9 February 2024 amending the Act on assistance for Ukrainian citizens with relation to the military conflict in the territory of Ukraine, the Personal Income Tax Act and the Corporate Income Tax Act (Journal of Laws – Dz. U., item 232) with Article 4, Article 7, Article 104(1) in conjunction with Article 106 as well as Article 96(1) of the Constitution,
adjudicates as follows:
I
The Act of 9 February 2024 amending the Act on assistance for Ukrainian citizens with relation to the military conflict in the territory of Ukraine, the Personal Income Tax Act and the Corporate Income Tax Act (Journal of Laws – Dz. U., item 232) is inconsistent with Article 7in conjunction with Article 4(2) in conjunction with Article 104(1) in conjunction with Article 96(1) of the Constitution of the Republic of Poland.
II
The Act mentioned in part I above will cease to have legal effect after the lapse of 3 (three) months from the date of the publication of this judgment in the Journal of Laws of the Republic of Poland.
Moreover, the Tribunal decides:
to discontinue the proceedings as to the remainder.
The ruling was adopted by a majority vote.
Jarosław Wyrembak
Zbigniew Jędrzejewski
Stanisław Piotrowicz
Bogdan Święczkowski
Rafał Wojciechowski (dissenting opinion)