The Constitutional Court: the tax-free amount is too low – Television Republic

The Constitutional Court held today that the provisions providing for tax-free allowance in the amount of 3089 zł are inconsistent with the Basic Law and will cease effect 30 November 2016. The examination of the rules applied to TK previous Ombudsman Irena Lipowicz, which stressed that the burden of paying taxes have to bear even those whose annual earnings do not provide the minimum standard of living.
                 

The Court held that the provisions are not consistent with the Constitution because it does not provide for a mechanism to correct the amount of tax-free guarantee at least a minimum standard of living. This means that the tax-free amount is too low and will have to be increased. The judges argued that the tax may not lead to poverty and human misery.

It is on this issue drew the attention of the Ombudsman. He pointed out that fixing the amount of the exemption to such levels causes that are taxed incomes insufficient to ensure minimum subsistence level. Polish law specifies that such amount is 6504 zł per year.

According to the Ombudsman should be for consideration whether people living below the poverty line are able to bear the burden of paying taxes.