WOLNOŚCI ORAZ PRAWA KONSTYTUCYJNE PODATNIKA
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Date
2004
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Wydział Prawa i Administracji UAM
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CONSTITUTIONAL FREEDOMS AND RIGHTS OF TAX-PAYER
Abstract
The article is related to the essence o f constitutional system in Poland for changes in Polish
tax system. The freedoms and rights change the position of an entity obliged to pay taxes. The
obligation creates o f specific relation between the State and a payer. There is no partnership but
only duty for one side without mutual services. The aim o f that article is to explain and show that
the weaker side (tax-payer) possesses some constitutional freedoms and rights and in the process
o f legislation the freedoms and rights mark some noticeable limits for the tax law.
The constitutional procedure is not a part o f tax procedure but there is possibility to use it in
Poland by means o f a constitutional complaint (skarga konstytucyjna). The essence o f that complaint
to Trybunał Konstytucyjny (Polish Constitutional Tribunal) is to eliminate any tax law which fails
to secure the freedoms and rights. Indeed, tax-payers have the opportunity to report their
constitutional doubts during administrative procedure (Naczelny Sąd Administracyjny - Polish
Supreme Administrative Court) where court makes use of the institution o f a legal query (pytanie
prawne), while a complaint has a more individual character. A payer initiates constitutional
research in the Tribunal {Trybunał).
The final part o f the article includes a presentation of freedoms and rights that were specified
in the constitutional procedure during 1998-2003 by payers. The most important issue was to categorise
all known rights according to the main principles (essence o f all constitutional rights) and
particular freedoms and rights. Especially, “equality” is considered as essential for constitutional
rights but from the public viewpoint it is considered a singular right.
The analysis o f judgements of the Constitutional Tribunal (Trybunał Konstytucyjny) indicates
that the tax system becomes closer to the constitutional system in Poland.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 66, 2004, z. 3, s. 113-126.