ROLA NAUKI W BADANIU KONSTYTUCYJNOŚCI USTAW NA PRZYKŁADZIE REFORMY KRAJOWEJ ADMINISTRACJI SKARBOWEJ
ROLE OF SCIENTIFIC APPROACH IN THE EVALUATION OF CONSTITUTIONALITY OF LAWS, ON EXAMPLE OF A NATIONAL TREASURY ADMINISTRATION REFORM
Author(s): Piotr Woltanowski, Eugeniusz RuśkowskiSubject(s): Constitutional Law, Law on Economics, Fiscal Politics / Budgeting
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: control of the constitutionality of the law; Constitutional Tribunal; distributed control; Ombudsman; the role of science; tax law;
Summary/Abstract: The special role in the control of constitutionality of law should be played by the Constitutional Tribunal, whose merits are significant in Poland. However, its activity has recently aroused various controversies. It becomes more common to prevent legal acts from being challenged by the Constitutional Tribunal and to withdraw legal acts from its jurisdiction, which were previously referred and contested. The issues of the constitutionality of the legal system will either be resolved by the Tribunal or the courts will decide on its constitutionality by themselves. Thus, in both cases, there is an additional demand for knowledge regarding both the interpretation of the Constitution and the compliance of the applicable law with it.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2018
- Issue No: 521
- Page Range: 228-236
- Page Count: 9
- Language: Polish