Opinia na temat zgodności z konstytucyjną zasadą równości i zasadą ochrony małżeństwa i rodziny zasad opodatkowania osób samotnie wychowujących (...)
Opinion on consistency of the rules of taxation of single parents set in Article 6 paragraphs 4–5 of the Personal Income Tax Act with the (...)

Summary/Abstract: The opinion attempts to answer the question of whether or not a preferential tax regime available for single parents (A person who brings up children alone can be assessed in double amount of tax assessed on half of the incomes of that person) infringes Articles 18 and 32 of Constitution of the Republic of Poland and leads to discrimination against couple families. The author presents the jurisprudence of the Constitutional Tribunal and the most important arguments of the scientific community. He concludes that the said provisions are consistent with Article 32, but raises certain objections concerning their consistency with Articles 18 and 71 of the Constitution.

• Details
• Contents