Opinion on Deputies’ bill on refund of certain expenses related to the purchase of clothing and footwear for children. Cover Image

Opinia na temat poselskiego projektu ustawy o zwrocie niektórych wydatków związanych z zakupem odzieży i obuwia dla dzieci.
Opinion on Deputies’ bill on refund of certain expenses related to the purchase of clothing and footwear for children.

Author(s): Jacek Kulicki
Subject(s): Law, Constitution, Jurisprudence
Published by: Kancelaria Sejmu
Keywords: Poland; refund of expenses; VAT; clothing and footwear for children,

Summary/Abstract: The opinion concerns the compliance with the Constitution and EU law the bill on refund of certain expenses related to the purchase of clothing and footwear for children. Author rises also question related to collision with other laws in force in Poland, potential risks to public finance sector and assessment of the correctness of economic, financial and legal effffects, indicated in the explanatory statement of the bill. According to author’s opinion, the bill requires significant substantive adjustments, primarily in relation to the definition of the entity entitled to a refund, determining whether the annual refund is provided for spouses jointly or separately for each one.

  • Issue Year: 2011
  • Issue No: 2
  • Page Range: 134-142
  • Page Count: 9
  • Language: Polish