Statistical data

Types of review:

• Local self-government:

• Principle of social justice.

• Principle of equality:  (case No. K 15/93 - 15 February 1994)
• Taxation — governing principles:

• Prohibition of ex post facto laws (case No. К 13/93 - 29 March 1994).

• Legal status of persons performing public duties (case No. W 2/94 -13 April 1994).

Other information:

Within the reference period the Sejm upheld some of the recent Tribunal's rulings on the unconstitutionality of statutes:

• on the 10th sitting (20-21 January 1994):

On the 15th sitting of the Sejm (17-18 March 1994) the President of the Tribunal, Judge Andrzej Zoll, presented to the House the report on the Tribunal's activity in 1993. He suggested to urge the enactment of the draft law revising the Constitutional Tribunal Act in order to confer on the Tribunal's rulings on the unconstitutionality of statutes binding authority.

Important decisions

I.

Identification: a) Poland / b) Constitutional Tribunal / с) / d) Decision of 18 January 1994 / e) Case No. К 9/93 / f) / g).

Keywords of the systematic thesaurus:

Constitutional Justice - Types of litigation - Litigation in respect of the distribution of powers between central government and its subdivisions.
Constitutional Justice - Types of litigation - Litigation in respect of the formal validity of normative measures.
Constitutional Justice - The subject of review - Laws and other rules having the force of law.
Constitutional Justice - The subject of review - Rules issued by the executive.
Constitutional Justice - Constitutional proceedings -Types of claim - Claim by a public body - Organs of decentralised authorities.
Constitutional Justice - Constitutional proceedings -Types of claim - Type of review - ?x post facto review.

Keywords of the alphabetical index : Local self-government.

Pursuant to Article 74 of the Constitutional Act of 17 October 1992 ("Small Constitution") the activity of local self-government (commune) units is subject to supervision. The scope and the rules of the supervision as well as the competence of the supervisory authorities shall be specified by law.

In order to provide communes and their associations .Wfth finance control, the Regional Accounting Chambers were established by the law of 7 October 1992. The act creating the Chambers complies with the provisions of the Constitutional Act. The regulation (decree) of the tie Minister on particular aspects of the organisation of the Chambers and their competences does not infringe the Constitutional Act nor the law on the Regional Accounting Chambers.

Supplementary information: See also the decision of 12 October 1993 (case No. К 3).

II.

Identification: a) Poland / b) Constitutional Tribunal / с) / d) Decision of 15 February 1994 / e) Case No. К 15/93 / f) / g).

Keywords of the systematic thesaurus:

Constitutional Justice - Types of litigation - Litigation in respect of fundamental rights and freedoms.
Constitutional Justice - The subject of review - Laws and other rules having the force of law.
Constitutional Justice - Constitutional proceedings -Types of claim - Claim by a public body - Other.
Constitutional Justice - Constitutional proceedings -Types of claim - Type of review - Ex post facto review.
Institutions - Principles of State organisation - Other.
Fundamental Rights - Civil and political rights - Equality.

Keywords of the alphabetical index: Combatants.

Summary:

One of the provisions of the 1991 Act on Combatants, War and Post-War Repression Victims excludes the possibility that combatants' rights specified by the Act may be acquired by persons who were employed by the machine of repression. According to the provision in question, this prohibition covers, inter alia, all persons irrespective of the posts occupied who were employed by organs of the ministry of internal affairs during the years of communist government.

Granting particular rights and privileges on the ground of combatants' activities should be - in the Tribunal's opinion - motivated by the principles of justice. Therefore the Tribunal has not objected to the fact that all persons who collaborated with the organs of repression, the main purpose of which was to liquidate independence movements, have been excluded from the group entitled to veterans' privileges. However, the Tribunal declared it contrary to the constitutional principles of justice and equality that persons who had carried out their duties in order to protect public interests (i.e. maintaining public safety, preventing crimes) were also covered by the prohibition. The provision in question was also found contrary to Article 26 of the International Covenant of Civil and Political Rights.

III.

Identification: a) Poland / b) Constitutional Tribunal / с) / d) Resolution of 16 March 1994 / e) Case No. W 6/93 / f) / g).

Keywords of the systematic thesaurus:

Constitutional Justice - Types of litigation – Other litigation.
Constitutional Justice - The subject of review - Legislative or quasi-legislative regulations.
Constitutional Justice - Constitutional proceedings -Types of claim - Claim by a public body - Executive bodies.
Constitutional Justice - Constitutional proceedings -Types of claim - Type of review - Ex post facto review.

Keywords of the alphabetical index: Local self-government.

Summary:

In compliance with the 1990 Act on Local Self-Government, commune councils are elected for a period of four years beginning on the day of elections. The Act, however, has not specified the expiry date of the term of a council elected ahead of the scheduled time (e.g. after recall of a council in a local referendum). The Tribunal holds that in order to guarantee that municipal elections are held on the same day in the whole country, the term of a council elected ahead of time (for less than four years) should expire four years after the removed council had been elected.

Supplementary information: See also the resolution of 7 July 1993 (case No. W 1 /93).

IV.

Identification: a) Poland / b) Constitutional Tribunal / с) / d) Decision of 29 March 1994 / e) Case No. К 13/93 / f) / g).

Keywords of the systematic thesaurus:

Constitutional Justice - Types of litigation - Litigation in respect of fundamental rights and freedoms.
Constitutional Justice - The subject of review - Laws and other rules having the force of law.
Constitutional Justice - Constitutional proceedings -Types of claim - Claim by a public body - Other.
Constitutional Justice - Constitutional proceedings -Types of claim - Type of review - Ex post facto review.
Institutions – Principles of State organisation – Rule of law.
Institutions – Public finances – Taxation – Governing principles.

Keywords of the alphabetical index: Personal income tax / Prohibition against ex post facto laws (lex retro non agit).

Summary:

Under the 1991 Personal Income Tax Act (which came into force on 1 January 1992) the tax rate increases according to the amount of taxable income (progressive taxation). The Act laid down the rule that taxable income brackets should be subject to valorisation in order to follow the inflation rate. The provisions of a law enacted in March 1993 withdrew this rule and maintained the 1992 brackets.

The Tribunal considered that the provisions in doubt infringed upon the prohibition of laws with retrospective effect (/ex retro поп agit). Moreover, they were found to be in contradiction with the rule that tax regulations should be modified and published before the beginning of the tax year. Having considered the above, the Tribunal declared the provisions in question to be inconsistent with the constitutional rule of law principle.

Supplementary information: See also the decision of 29 January 1992 (case No. К 15/91).

V.

Identification: a) Poland / b) Constitutional Tribunal / c) Resolution of 23 March 1994 / e) Case No. W 9/93 / f) / g).

Keywords of the systematic thesaurus:

Constitutional Justice - Types of litigation - Other litigation.
Constitutional Justice - The subject of review - Legislative or quasi-legislative regulations.
Constitutional Justice - Constitutional proceedings -Types of claim - Claim by a public body - Other.
Constitutional Justice - Constitutional proceedings -Types of claim - Type of review - fx post facto review.

Keywords of the alphabetical index: Local self-government / Educational system.

Summary:

The Educational System Act of 1991 provides that candidates for the post of director of a school (or other educational institution) shall selected by obligatory open competition. In the case of a school run by a unit of local self-government (commune), the competence to elect the selection committee and to establish the rules of competition shall be vested in the commune council. Unless provisions of law state otherwise, the competences of a commune council cover all the tasks reserved for a commune by law.

VI.

Identification: a) Poland / b) Constitutional Tribunal / с) / d) Resolution of 13 April 1994 / e) Case No. W 2/94) / f) / g).

Keywords of the systematic thesaurus:

Constitutional Justice - Types of litigation - Other litigation.
Constitutional Justice - The subject of review - Legislative or quasi-legislative regulations.
Constitutional Justice - Constitutional proceedings -Types of claim - Claim by a public body - Other.
Constitutional Justice - Constitutional proceedings -Types of claim - Type of review - Ex post facto review.

Keywords of the alphabetical index: Local self-government / Legal status of persons performing public duties.

Summary:

Under the "Small Constitution" of 17 October 1992, deputies, senators, and members of local self-government authorities are forbidden to engage in any activity inconsistent with exercising a mandate, office or function. In particular, according to the 1992 law, the aforementioned persons cannot be members of a management board, a supervisory board or an audit board of a company in which the State Treasury is a shareholder. The Tribunal has decided that this prohibition also covers membership in organisations in which the State Treasury is the only shareholder.

The members of local self-government authorities cannot perform any functions in the organs of a company set up with the participation of a commune (or an association of communes). It has been ascertained by the Tribunal that this prohibition applies to the members of the local council of both the commune where the company has its seat and the commune within the territory of which the company carries out its commercial activity.

Supplementary information: See also the resolution of 2 June 1993 (case № W 17/92).