Personal income tax liability resulting from an insufficiently specific legal definition of ‘economic activity’ SK 55/19
of 13 April 2021
Ref. No. SK 55/19
The Constitutional Tribunal, composed of:
Jakub Stelina – Presiding Judge
Wojciech Sych – Judge Rapporteur
having considered, at a sitting in camera on 13 April 2021, W.B.’s constitutional complaint lodged with the Constitutional Tribunal to consider the conformity of:
Article 5a(6) of the Act of 26 July 1991 on Personal Income Tax (Journal of Laws – Dz. U. of 2000 No. 14, item 176, as amended) to Article 2 in conjunction with Article 84 and Article 217, Article 84 and Article 217 in conjunction with Article 64(3) as well as Article 2 in conjunction with Article 64(1) and (2) in conjunction with Article 84 of the Constitution of the Republic of Poland,
d e c i d e s:
to discontinue the proceedings.
The ruling was unanimous.