There is much evidence that last year's taxation revolution, which was given us by the government of Mateusz Morawiecki, is incompatible with the Constitution of Poland.
In the opinion of the Ombudsman Prof. Marcin Więcek, the introduction of a wellness contribution in the form of a peculiar taxation violates Article 68 of the Polish Constitution, which states that the State is obliged to supply medical services from public funds and cannot shift the full financial burden to taxpayers' shoulders.
Another reason for the unconstitutionality of the solution is the work to pay taxation in the form of a 9% wellness contribution by persons with income at a minimum existential level. This is incompatible with both the Constitution of Poland and the principles of social coexistence. This is straight due to the decision of the Constitutional Court No 21/14 of October 2015, which states that the tax-free amount of little than the amount guaranteeing a minimum existence is incompatible with the Constitution.
“After the changes introduced in the Polish Łada, I have no uncertainty that the wellness contribution is simply a taxation and has nothing to do with any insurance contribution. This is simply a simple tax, it can be considered a peculiar taxation to finance public-funded wellness care," says prof. Adam Mariański in an interview with money.pl. ‘The wellness contribution meets all the criteria of income taxation and so is not a premium. The more income we have, the more we pay the tax. It is so not possible to trust on another countries where wellness insurance is flat-rate. There is no double taxation as we do," adds the expert.
We would like to remind you that the authoritative justification for the taxation revolution was taxation reduction, increased spending on wellness care and increased "justice" taxation. In authoritative communications, the government boasted of an alleged simplification in income taxation while hiding an increase in wellness taxation from taxpayers. Indeed, the solutions put in place meant a return to taxation progress, without formal introduction of this solution. Hence, the alleged relief for the average cash register, which was to partially offset the effects of the taxation increase for people earning a period up to PLN 11 141 gross.
According to government calculations, thanks to higher revenues from the wellness contribution, the state budget was expected to gain additional billions to finance the National wellness Fund. It turned out to be a fiction.
"It only looked good on paper. – commented for money.pl Prof. Mariański – As early as the phase of designing these changes, it was known that these estimates of the government would not work. The Polish Deal was designed by people who did not know about the taxation system, they could not foretell that the leak of the strategy in the form of an increase in the attractiveness of the registered lump sum would consequence in a multitude of taxpayers resigning from their jobs and moving to lump sums due to the fact that wellness contributions are paid there much lower than another forms of taxation.”
"The changes introduced by Poland's Management globally will lead to a permanent decrease in revenues from all practically income taxes, both PIT and CIT. In my opinion, there has been a full dismantling of budgetary revenues."
♪ red ♪
