Zakaz amortyzacji lokali mieszkalnych z perspektywy konstytucyjno prawnej. Uwagi na tle obecnego dorobku sądów administracyjnych

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Alternative title
The Prohibition of Depreciation of Premises from a Constitutional and Administrative Point of View: Comments Against the Background of Court Achievements and Application
Authors
Skwirowska, Justyna
Monograph
Monograph (alternative title)
Date
2025-06-05
Publisher
Journal title
Prawo i Więź
Issue
2
Volume
55
Pages
Pages
599-616
DOI
ISSN
2299-405X
ISSN of series
Weblink
https://prawoiwiez.edu.pl/index.php/piw/article/view/1128
Access date
2025-06-05
Abstract PL
Abstract EN
One of the newly introduced provisions along with the so-called „Polish Deal” was a complete ban on depreciation of residential premises. At the same time, both taxpayers and representatives of the literature questioned its compliance with constitutional principles, i.e. the principle of protection of vested rights and the principle of protection of pending interests. Taxpayers raised the issue of the unconstitutionality of this regulation and applied for individual interpretations. The unfavourable positions of the Director of National Tax Information led to disputes before administrative courts. The juries that decided these cases also did not agree with the plaintiffs’ arguments. The purpose of this paper is to examine the legitimacy of these decisions and to consider whether the ban is in fact incompatible with the Polish Constitution.
Abstract other
Keywords PL
amortyzacja
lokale mieszkalne
ochrona praw nabytych
ochrona interesów w toku
Konstytucja
Keywords EN
depreciation
housing units
protection of vested rights
protection of pending interests
Constitution
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URI
https://share.swps.edu.pl/handle/swps/1497
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cc-by
Except as otherwise noted, this item is licensed under the Attribution licence | Permitted use of copyrighted works
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Zakaz amortyzacji lokali mieszkalnych z perspektywy konstytucyjno prawnej.(234.08 KB)
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