Opinia prawna w sprawie zgodności z przepisami Konstytucji RP proponowanego podatku obrotowego (lub innego podatku dopuszczonego przez polski system prawny) obciążającego sklepy wielkopowierzchniowe

• Authors: Henryk Dzwonkowski

Title variants

EN

Legal Opinion on the compliance of the proposed sales tax (or other tax authorized by the Polish legal system) borne by the supermarkets, with the provisions of the Constitution of the Republic of Poland

Abstracts

EN

Article 1, Article 2 and Article 84 of the Constitution of the Republic of Poland state that there is no obstacle to the placing of sales tax charged only to certain categories of taxpayers, as long as its main objectives will be sufficiently justified by the protection of particular constitutional values. The introduction of sales tax charged only on the supermarkets may be also considered compatible with the provisions of Article 32 of the Constitution provided that it protects constitutional values. From a subjective point of view, large-format stores category does not appear to satisfy the condition required for tax generality by definition. At the moment there isn’t any legal possibility of introducing to the Polish tax system of a turnover tax or any other tax borne solely by supermarkets.

Keywords

EN

sales tax; supermarkets; Constitution

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2012
• Issue: 2(34)
• Pages: 169-178

Dates

published

2012

Contributors

author

Henryk Dzwonkowski

• Uniwersytet Łódzki

Identifiers

Biblioteka Nauki

16647449