Gloss to the judgment of the Constitutional Tribunal of February 24, 2021 (SK 39/19)

The gloss criticizes the judgment of the Constitutional Tribunal of February 24, 2021 (SK 39/19) which stated that Art. 1a § 1 point 3 of the Act of 12 January 1991 on local taxes and duties, understood in the way that the connection of the land, building or non-building structure with the conduct of economic activity is determined solely by the possession of land, building or non-building structure by the entrepreneur or other entity conducting economic activity, is inconsistent with Art. 64 sec. 1 in connection with Art. 31 sec. 3 and Art. 84 of the Constitution of the Republic of Poland.

Empowerment of Constitutional Principle of Fiscal Sovereignty of Municipalities as Alternative of Rebalancing of Municipalities Incomes Due to Lowering of PIT

The aim of the paper is to find legal-tax solutions, which have potential to compensate in fiscal way an expected lowering of municipalities’ revenues from their share in personal income tax as the result of lowering this tax by legislative authority. That opportunity author ascribe to increasing of RET’s tax rates and at the same time implementation of degressive tax thresholds in RET. That legal arrangement will balance raising the RET for taxpayers who already pay high amount of RET and empower fiscal sovereignty of municipalities deduced form Article 168 of The Constitution of the Republic of Poland.