Składka solidarnościowa jako podatek sprzeczny z zasadami konstytucyjnymi
Solidarity Levy as a Tax Inconsistent with Constitutional Principles

Summary/Abstract: This article examines the constitutionality of the solidarity levy regulations with the Constitution of the Republic of Poland, treating it as a tax despite its given name. The analysis has revealed a flagrant inconsistency of these regulations with key constitutional principles: firstly, with the principle of non-retroactivity of law, as the solidarity levy is imposed on income earned before the act came into force. Secondly, the principle of universality and equality of taxation has been violated, because despite the general criteria, the intention was to de facto burden only one entity. Thirdly, the individual assessment of the levy and the taxation of already earned income violates the principle of the protection of property rights, giving the levy characteristics of expropriation. The article also posits that a public administration body, in implementing the principle of direct application of the Constitution, should refuse to apply blatantly unconstitutional provisions, which would lead to the recognition of the paid levy as a tax not due and an overpayment subject to refund.

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