Glosa do wyroku Trybunału Konstytucyjnego z 24 lutego 2021 r. (SK 39/19)
- Institution: Uniwersytet w Białymstoku
- ORCID: https://orcid.org/0000-0001-8065-2276
- Year of publication: 2022
- Source: Show
- Pages: 327-336
- DOI Address: https://doi.org/10.15804/ppk.2022.01.26
- PDF: ppk/65/ppk6526.pdf
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.
