UNNOTICED UNFAIRNESS OF LAWMAKERS. THE EXAMPLE FROM THE TIME OF THE FIGHT FOR „THE RULE OF LAW” AND „THE GOOD CHANGE”

Abstract

The aim of the article is constitutional-legal and philosophico-legal analysis of the effects of one of the verdict of the Polish Constitutional Court. In this ruling, the authority found one of the provisions of the Personal Income Tax Act unconstitutional. Pursuant to Art. 190 paragraph 4 of the Constitution, such a ruling allows for the resumption of proceedings ended with a final administrative decision. It would have seemed that taxpayers can take advantage of this possibility. However, the Tribunal postponed the entry into force of its ruling, and the legislator started a kind of “race” with the citizens, and before the ruling entered into force, introduced a provision that even more limited taxpayers rights than a provision found unconstitutional, which in turn meant both for tax administration authorities and the administrative courts that any resumption is impossible. The author indicates this practice as an example of the destruction of the institutional nature of law, i.e. its predictability and symbolic dimension, which makes it part of a global trend. He also points out that this practice took place at a time when a fierce political struggle was taking place in Poland between the supporters of the ruling Law and Justice party and the opposition describing itself as liberal-democratic, the former ones used the slogans of defending the rule of law the latter ones of defending the „common man” against the arbitrariness of the judiciary. A practice which annihilates the rule of law and at the same time clearly violates rights has not been noticed, however