ASYSTEMOWY I NIEKONSTYTUCYJNY CHARAKTER EWOLUCJI MODELU OPODATKOWANIA SPÓŁEK HANDLOWYCH W POLSCE
THE ASYSTEMIC AND UNCONSTITUTIONAL NATURE OF THE DEVELOPMENT OF THE COMMERCIAL COMPANY TAX MODEL IN POLAND

Summary/Abstract: The article critically analyses the direction of the development of the taxation model of commer-cial companies in Poland, pointing out that the changes introduced in recent years in the taxationof partnerships (limited partnership, limited joint-stock partnership and general partnership)are asystemic. The author argues that some of the introduced solutions violate the constitutionalprinciple of tax justice (Articles 2 and 32 in conjunction with Article 84 of the Constitution of theRepublic of Poland), in particular: the granting of tax status to a general partnership (Article 1para. 3 item 1a lit. a–c of the CIT Act), unequal treatment of partners in a general partnershipand general partners in a limited partnership and a limited joint-stock company (Article 30a(1)(4)in conjunction with Article 30a(6a–6c) PIT Act), and granting unjustified privileges to a limitedpartner (Article 21(51a) of the PIT Act). Finally, as part of de lege ferenda postulates, the authorconsiders the possibilities of correcting the current model of taxation of companies and their part-ners. The text fills an important research gap in reflection on the constitutionality and systemicityof changes in the taxation of commercial companies in Poland. The author uses the dogmatic-legalmethod to examine the constitutionality of the regulations mentioned above and the theoretical-legal method to demonstrate the asystemicity of the new model of corporate taxation.

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