Polski Ład z perspektywy zasad poprawnej legislacji
Polish Deal from the perspective of correct legislation

Author(s): Krystyna Nizioł
Subject(s): Economy, Law, Constitution, Jurisprudence, Law on Economics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: prawo podatkowe;jakość prawa;poprawna legislacja;Polski Ład;
Summary/Abstract: Purpose: The purpose of this study is to analyse the legislative process of regulations introduced under the so-called of Polish Deal, which was carried out on the basis of the principles of decent legislation. For the purposes of the analysis, two principles of decent legislation were selected, i.e. the principle of specificity of regulations and the principle of compliance with the law making procedure by the legislator. In addition, due to the tax nature of the regulations, they were also analysed based on the principle of legal certainty. Design/methodology/approach: In the paper the comparative legal method (consisting in the analysis of legal acts, literature and jurisprudence) was used. At the beginning, the principles of decent legislation and the principle of legal certainty are briefly characterized. Then, the legislative process of changes introduced as part of Polish Deal was analysed in order to indicate examples of its elements that could violate the above principles. Findings: The numerous irregularities in the legislative process concerning Polish Deal described in this study confirm that the principles of proper legislation and legal certainty were violated in its course. The essence of these principles implies the necessity to enact laws that will implement the principle of specificity of provisions and with the observance of the appropriate procedure for its enactment. Meanwhile, the acts covered by Polish Deal were processed quickly, in violation of such important principles as, e.g., keeping an appropriate period of vacatio legis, which in the case of establishing the tribute law may have particularly unfavorable effects, because they affect the taxpayers’ income and property sphere, and may destabilise state tax system. Other shortcomings of the legislative process that violated the principles of proper legislation were the lack of public consultations on bills covered by Polish Deal, or the poor substantive quality of the regulatory impact assessment that applied to them.

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