[ad_1]
Seat of the Constitutional Court, para. Szucha 12 in Warsaw. Fig. Jerzy Dudek / FORUM
The Constitutional Court has publicly announced that "Article 139 (1) of the Act of 19 November 2009 on Gambling (regarding the low rate of taxation of slot machine games) is in accordance with the Article 20 combined with Article 22 Constitution of the Republic of Poland. "" In the remaining part, the Tribunal terminated the proceedings and the verdict was unanimous "- says the statement.
"The applicant's basic complaint (a limited liability company which had communicated to the head of the customs office a statement on the overpayment of the tax on gambling – PAP) at issue infringed of economic activity by introducing a fiscal instrument whose real and exclusive purpose was to regulate the gaming market. " a significant increase in the flat tax on games organized on slot machines with low prices of the equivalent of 180 euros per month to 2000 zlotys per month for each automaton operated, "reads the release.
The Constitutional Court has attracted attention in its justification on the judgment that "the imposition of a higher tax can not in principle be treated as a restriction of the freedom of the person". economic activity".
The statement states that "the Tribunal has concluded that no exceptional circumstance in this case would justify a different valuation". The disputed provision was essentially tax and the tax rate was to be used to ensure balanced budgets in the situation where tax revenues generated by the operation of low wins diminished due to the expiry of permits to organize low jackpot games
"The applicant's allegations also concerned the violation of the right to property, the principle of equality, the prohibition of discrimination, the principle of imposition and the principle of social justice, as well as the lack of vacatio legis and respect for social partners' dialogue in the legislative process "- added.
"With regard to the allegations raised, the Tribunal decided that the legal conditions for the admissibility of their recognition on the merits were not fulfilled," reads the statement.
The court pointed out that "the legislator is free to determine the tax rates and that the solutions adopted need not be identical for all groups of taxpayers, including taxpayers operating in the gambling sector. unlike other games of chance – in a lump sum, not as a percentage ". "In such a situation, the Court has not found in the complaint any arguments justifying the alleged breach of the principle of equality," he said.
According to the Court, "the applicant has not presented any argument or evidence establishing that the principle of fiscal universality has been excluded or that the principle of social equity has been infringed. The plea of inadequacy of the vacatio leg is not sufficiently founded on the ground that they were convinced. formal premises conditioning the admissibility of the decision, "reads the statement after the announcement of the verdict.
The announcement indicates that the decision was made by a panel of five members, the judge being Judge Justin Piskorski and Judge Jarosław Wyrembak.
[ad_2]
Source link
