5780447501

206 Włodzimier: tfyitrl. Ziemowit Kukvbkt

asscss thc compatibility with thc Constitution of thc provisions of tax law. It must bc noted that thc Ombudsman uscs this amhority vcry often.

IV

Indmduab pay persona! incocnc tax at thc progrc*sivc tax rates (scalę), which in thc tax year 2005 was as fdlows:²

TabU 2

Taiablc buc m PLN		Aoouni of ui
ov«r	to
	37.024	19% «mnuł tmount of 530.08 PLN
37.024	74.048	6 504. 48 PLN + 30% m ovcr 37.024 PLN
74.048		17.611.68 PLN + 40*4 ncci4 om 74 048 PLN

The jiiDouot of ui frec itKoroc n: 2.790 PLN.

Thcrc havc bccn no challengcs in Potand of thc structure of lax rates of persona! income lax on thc ground that they arc not sufficicntly progresstve, nor of thc tax free atnount.

Sinidarly to most European and Asian countrics. also in Poland budgeu-ry lax rcvcnucs arc bascd mainly on indirect taxcs_t cspccially on tax on goods and scrvices (Pohsh vcraon of valuc added tax). The pcrcentagc of budgetary rcvcnuc from indirect taxcs in al] tax rcvcnuc is indicated in thc table bclow;

Tebit 3

Rcveeues form Urn	Toul amount	Perocntage
I. Indmea u\c%	116 980 663	75^2
«. Tia oc Goods and Seniccs	73 663 419	47.43
b. fisdftc duty	42 414 088	27,31
C. (itmbłing Us	903 156	0.58
11. Direct Usc*	38 305 256	24.66
a. Penom! Income Tai	14 690 619	9.46
b. Corpcrate lnccene Tm	23 614 637	15.20
TotaJ amouat of bodgeury revenocf frotn taxa	155 2*5 919	1

Souret Report on eucution of thc budget for year 2004 www.mf.gov.pl

⁵ l*g*l bam Art. 27 we I of Penoca] focoene To Aa. 26 Juty 1991 (J. of L 2000, No. 14, rtem 176 wrtb tubtoąucnt amendmc&U).

For ycars thcrc has bcen and still is a tcndency of prevailing revcnucs frorn indirect taxes ovcr rcvcnues from dirccl mes. Howcvcr, it should be noted that in thc last two ycars thc revenues from corporate incomc tax has-c grown comparcd to ycar 2003 by amount of 3 485 802 thousand PLN, despitc thc reduction of thc tax ratc of corporate incomc tax from 27% to 19%.

For thc sake of comparison. in thc budgelary ycar 2003 the total budgetary rcvcnuc from tajies was 152 110,6 ml PLN, 95443,3 ml PLN of which (62,74%) was revcnuc from indirect laxcs, revcnuc from incomc taxes imounted to 36 782,9 ml PLN, which amounted to 24,15% of thc total amount of rcvcnuc from taxcs.

v

The Constitution sets in Art. 32 the generał principle of cquality, accordmg lo which all persons arc oqual bcforc thc law and bave thc nght to equal treatment by public authoritics. This mcans that no one can bc ducriminatcd against in political. soda! or cconomic lifc for any rcason whatsoevcr. In thc Constitutional Tribunal's siew ArL 32 of the Constitution may constitutc an independent basis of review in constitutional complaint procccdings (sec The Constitutional Tribunal procedura! dcosion of 24¹ Octobcr 2001. akt SK 10/01).

In Poland thc inlroduction into thc tax law of thc generał principle against circurmention or abuse of law was widcly criticised.³ It was argucd that thc cxistcnce of a norm which has thc charactcr of generał elause of law implics thc possibility of broadening interpretation of tax law (thc so-called cconomic interpretation of tax law). In courts' opinion howcvcr, tax provisions should not be interpretated in a broadening way, cspccially if it could lead to incrcasc in taxpayers tax obligations.⁴ Such hroadening

1

   B B r re xiń ski, "Wykładni¹ prawo UW. ohejłdc Mławy podatkowej Cilou do wyroku NSA / dnia 31 ttyczni¹ 20C2 r., I SA Gd 771/01" frhe inicrpraauon of law and ihe to-callcd abułe of iax aci. Coeomcnt on thc Soprana Admmiurath-e Court's judgement of 31 January 2002, I SA,Gd 771/01), Monitor Podatkowy 2002, No 6. p. 50; M. Kalinowski. Granict legalnoJei unikania opodatke/¹an¹i m polskim sytumir podatkowym (thc boundrics of legality of the tax avo»Jance in thc Poluh ux system], Toruń 2001, pp. 13 22

*    Sce: jodgroent of Suprem# Adminoiraure Coun of 15 June 2000, I SA,Gd 606/98, not poblithed; dcuuion of ihc Constitutsonal Tribunal dated on 26 April 1994. W 11/93, OTK 1994. No. 1. nem 22. Sec a bo: t_ Morawski, Itythinla w oruc internie ufddw Komtman [The mterpreUtion in ihc courts' judgemenu. CommenUryL Toruń 2002, pp. 239-240. 246-248. 266-268 and 1 Lewandowska, "Prawo do k-gulocgo unikania podatku" ribc right to Icital Ux ¹voidancel, Rieeipuspdua 12.05.2004, No. 110 (6793X P- Cl; T. Dębowska-Romanowska. "The adnumbiłily and conditiont for mtroduang generał anti-alouse of law dausa