Polski ład – wątpliwości konstytucyjne

The aim of this article was to assess the constitutionality of the Act of October 29, 2021 amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts. This regulation – proclaimed by politicians as the most significant reform of the tax system in history – was created extremely quickly, with no extensive consultations, and the manner of the proceedings was reflected in the quality of the act itself. In the opinion of the author of this article, the flawed regulations also concern their constitutionality. Due to the hasty proceedings, it is questionable whether the appropriate vacatio legis period was maintained and whether the regulations on accounting for sale of cars used for business activity and the prohibition of amortization of residential property as part of business activity infringe the previously acquired rights of taxpayers.