Tax-Free Allowance in Light of the Theory of Law and Case Law of the Constitutional Tribunal

Abstract

The article is related to an attempt to evaluate changes in the Personal Income Tax Act in the scope of regulations regarding tax-free allowance, which are a consequence of the judgment of the Constitutional Tribunal of October 28, 2015. The Tribunal recognised that Art. 27/1 of this Act, to the extent that it does not provide for a mechanism to adjust the amount reducing tax, guaranteeing at least subsistence minimum, is inconsistent with Art. 2 and Art. 84 of the Constitution of the Republic of Poland.