Opinia na temat przedstawionego przez Prezydenta RP projektu ustawy o zmianie ustawy – Ordynacja podatkowa oraz niektórych innych ustaw

The opinion indicates that from the point of view of the Polish constitution, there are no “irremovable doubts about the content of tax law” as proposed in the bill, because in such a situation the occurrence of tax obligation and, in particular, tax liability, is out of the question. This results from the fact that Article 217 of the Constitution establishes a very high requirements for a qualified specificity of tax bills. The author proposes a different method to formulate the wording of Article 2a of the Tax Ordinance Act, which assumes that there is no tax obligation nor tax liability beyond that which follows directly from the tax law.