PRZEPISY DOTYCZĄCE PROBLEMATYKI OPODATKOWANIA W KONSTYTUCJACH PAŃSTW CZŁONKOWSKICH UNII EUROPEJSKIEJ
TAX PROVISIONS IN THE CONSTITUTIONS OF THE EUROPEAN UNION MEMBER STATES

Summary/Abstract: Nowadays, the constitution is the fundamental legislative act determining social relations, which lays down, inter alia, the principles of the state’s system, the scope and scale of the state interference in social relations and the rights and obligations of its citizens. The latter also include rights and obligations regarding taxation: the principles of imposing tax obligations and taxation limits, on the one hand, and measures for protecting taxpayers’ rights, on the other. A tax matter is generally considered to be a matter that is explicitly or implicitly governed by constitutional rules. The subject of the in-depth analysis are the diverse tax issues provided for in the constitutional provisions of the European Union Member States. The way in which taxation matters are ‘described’ in those states’ constitutions is an interesting and hitherto insufficiently analysed topic.

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