Nullum tributum sine lege — konstytucyjna ochrona praw podatnika na przykładzie opodatkowania spółki komandytowo-akcyjnej
Nullum tributum sine lege – Constitutional Protection of the Taxpayer Rights on the Example of Taxation of a Limited Joint-Stock Partnership

Author(s): Łukasz Samojłowicz
Subject(s): Law, Constitution, Jurisprudence, Constitutional Law
Published by: Wydawnictwo Uniwersytetu Śląskiego
Summary/Abstract: The following article discusses the issue of constitutional sources of protection of the taxpayer rights in Polish legislature. The analysis focuses first and foremost on Article 84 of the Constitution of the Republic of Poland, which institutes the rule of general taxation, as well as Article 271 of the Constitution of Poland, which regulates the rule of statutory exclusivity in levy law. The article has been divided into two parts. The first part, taking into account the rule nullum tributum sine lege as well as the case law and doctrine of tax law, discusses the constitutional protection of the taxpayer rights at the level of legislation and application of the law. The second part of the article, in turn, presents the practical implementation of the abovementioned instruments, on the example of taxation of a limited joint-stock partnership, utilized commonly by the taxpayers (until October 2015) as a method of tax optimization. The author concludes that when it comes to tax law, the Constitution of the Republic of Poland protects the citizen both at the level of legislation and at the level of application. Nonetheless, the case study of the limited joint-stock partnership shows that these guarantees are often not respected by the public authorities.

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