Opinia prawna w sprawie zgodności z Konstytucją RP poselskiego projektu ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych i ustawy (...)
Legal opinion on the conformity with the Constitution of a D eputy’s bill to Amend the Natural Persons’ Income Tax Act and the Legal Persons’ (...)

Summary/Abstract: In the author’s view, the extension of investment tax allowance does not violate the principle of equality before the law, enshrined in Article 32 of Poland’s Constitution. However, he raises doubts about Article 26c para. 2 of the bill which is imprecise. In consequence, it is possible to interpret it in a way that allows the taxpayer benefitting from innovation allowance to deduct initial value of fixed assets, intangible or legal assts, not only from income achieved from non‑agricultural business activity, but also from other sources. According to the author, the bill does not meet the standards of sufficient definiteness of legal provisions, which is particularly applicable to tax law, thereby violating Article 2 in conjunction of Article 217 of the Constitution.

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