Conformity to the Constitution of a provision of the Bill to Amend to the Act on Renewable Energy Sources and Certain other Acts in Respect of the Date of Entry into Force Cover Image

Zgodność z Konstytucją przepisu nowelizacji ustawy o odnawialnych źródłach energii oraz niektórych innych ustaw w zakresie terminu wejścia w życie
Conformity to the Constitution of a provision of the Bill to Amend to the Act on Renewable Energy Sources and Certain other Acts in Respect of the Date of Entry into Force

Author(s): Katarzyna Miaskowska-Daszkiewicz
Subject(s): Law, Constitution, Jurisprudence, Constitutional Law
Published by: Kancelaria Sejmu
Keywords: Constitutional Tribunal; taxes; local self-government;

Summary/Abstract: The Sejm’s position is that the examined provision of the Act, which is being challenged by over a dozen communal and city councils, is in compliance with the principles of: non-retroactivity of the law, protection of trust towards the state and statutory law and constancy of tax law during a tax year, which are derived from the Constitution. The applicants demanded an examination of the constitutionality of the provision providing for a retroactive entry into force of the provisions giving new wording to the articles and the appendix to the Construction Law Act and the Act on Investments in Wind Farms. These provisions concern changes in the scope of the real estate tax on wind farms, which is the source of income for local self-government units. In the justification of the position, it was stated that the withdrawal from the cited constitutional principles is motivated by values approved in the Constitution.

  • Issue Year: 68/2020
  • Issue No: 4
  • Page Range: 245-278
  • Page Count: 34
  • Language: Polish