TY - JOUR TI - Polski Ład – wątpliwości konstytucyjne AU - Adamczyk, Jan Kazimierz TI - Polski Ład – wątpliwości konstytucyjne AB - The Polish Deal – constitutional uncertainties 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. VL - 2022 IS - 1 (30) PY - 2022 SN - 2392-1943 C1 - 2720-3670 SP - 106 EP - 116 DO - 10.4467/23921943RP.22.008.15810 UR - https://ejournals.eu/czasopismo/radca-prawny/artykul/polski-lad-watpliwosci-konstytucyjne KW - Konstytucja RP KW - Polski Ład KW - vacatio legis KW - Trybunał Konstytucyjny KW - podatki KW - prawo podatkowe KW - PIT KW - podatek dochodowy / the Constitution of the Republic of Poland KW - the Polish Deal KW - the Constitutional Tribunal of the Republic of Poland KW - taxes KW - tax law KW - personal income tax (PIT)