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

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cris.lastimport.scopus2025-06-12T03:12:54Z
dc.abstract.enOne 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.
dc.affiliationWydział Prawa w Warszawie
dc.affiliationInstytut Prawa
dc.contributor.authorSkwirowska, Justyna
dc.date.access2025-06-05
dc.date.accessioned2025-06-10T09:59:58Z
dc.date.available2025-06-10T09:59:58Z
dc.date.created2025-01-03
dc.date.issued2025-06-05
dc.description.accesstimeat_publication
dc.description.issue2
dc.description.physical599-616
dc.description.versionfinal_published
dc.description.volume55
dc.identifier.doi10.36128/PRIW.VI55.1128
dc.identifier.eissn2719-3594
dc.identifier.issn2299-405X
dc.identifier.urihttps://share.swps.edu.pl/handle/swps/1497
dc.identifier.weblinkhttps://prawoiwiez.edu.pl/index.php/piw/article/view/1128
dc.languagepl
dc.language.otheren
dc.pbn.affiliationnauki prawne
dc.rightsCC-BY
dc.rights.questionYes_rights
dc.share.articleOPEN_JOURNAL
dc.subject.endepreciation
dc.subject.enhousing units
dc.subject.enprotection of vested rights
dc.subject.enprotection of pending interests
dc.subject.enConstitution
dc.subject.plamortyzacja
dc.subject.pllokale mieszkalne
dc.subject.plochrona praw nabytych
dc.subject.plochrona interesów w toku
dc.subject.plKonstytucja
dc.swps.sciencecloudsend
dc.titleZakaz amortyzacji lokali mieszkalnych z perspektywy konstytucyjno prawnej. Uwagi na tle obecnego dorobku sądów administracyjnych
dc.title.alternativeThe Prohibition of Depreciation of Premises from a Constitutional and Administrative Point of View: Comments Against the Background of Court Achievements and Application
dc.title.journalPrawo i Więź
dc.typeJournalArticle
dspace.entity.typeArticle