Statistical data: 1 May 1996 - 31 August 1996

Constitutional review

Decisions:
• Cases decided on their merits: 7
• Cases discontinued: 0
Types of review:
• Ex post facto review: 7
• Preliminary review: 0
• Abstract review (Article 22 of the Constitutional Tribunal Act): 7
• Courts' referrals ("legal questions", Article 25 of the Constitutional Tribunal Act): 0
Challenged normative acts:
• Cases concerning the constitutionality of statutes: 5
• Cases on the legality of other normative acts under the Constitution and statutes: 2
Holdings:
• The statutes in question to be wholly or partly unconstitutional (or the acts of lower rank to violate the provisions of superior laws and the Constitution): 2
• Upholding the constitutionality of the provisions in question: 5

Universally binding interpretation of laws
Resolutions issued under Article 13 of the Constitutional
Tribunal Act: 4
Motions requesting such interpretations: rejected: 1

Subject matter of important decisions
Privatisation
   Decision of 14 May 1996 (К 30/95)
   Resolution of 15 May 1996 (W 2/96)
Banking law
   Resolution of 28 May 1996 (W 8/95)
Taxation
   Decision of 29 May 1996 (К 22/95)
Administration of land in the capital city
   Resolution of 18 June 1996 (W 19/95)
Securities
   Decision of 15 July 1996 (U 3/96)
Pensions
   Decision of 17 July 1996 (К 8/96)

Important decisions

Identification: POL-96-2-008
a) Poland / b) Constitutional Tribunal / с) / d) 24.04.1996 / e) W 14/95 / f) / g) Dziennik Ustaw (Journal of Laws), no.  63,  item  303;   Orzecznictwo  Trybunalu Konstytucyjnego Zbior Urzedowy (Official collection of the decisions of the Tribunal), no. 2/96, item 14 / h).

Keywords of the systematic thesaurus:
Institutions - Legislative bodies - Political parties.

Keywords of the alphabetical index: Political parties, registration.

Headnotes:
The registration court may refuse to register a political party on the basis that the party's bye-laws have not been enclosed or that the persons authorised to represent the party have been appointed contrary to the provisions of the party's bye-laws.

Summary:
The subject of the Tribunal's decision were provisions of the 1990 Law on Political Parties. Having analysed the relevant provisions of the Constitution and the Law on Political Parties, the Tribunal concluded that the Polish regime of creating political parties consisted of two elements: notification and registration. The court responsible for keeping the parties' register (Provincial Court in Warsaw) should verify the genuineness of information included in the notification form. In particular, the court is authorised to request the party's bye-laws in order to verify whether the party's purpose meets criteria provided for in the Constitution and the Law on Political Parties (to influence the formulation of the State's policies by democratic means). The registration court should also examine the party's structure (each party should be voluntarily formed and ensure the equality of all its members) as well as whether its governing bodies were elected in the manner specified in the bye-laws.

Languages: Polish.

Identification: POL-96-2-009
a) Poland / b) Constitutional Tribunal / c) / d) 29.05.1996 / e) К 22/95 / f) / g) Orzecznictwo Trybunalu Konstytucyjnego Zbior Urzedowy (Official collection of the decisions of the Tribunal), no. 3/96, item 21 / h).

Keywords of the systematic thesaurus:
Institutions - Public finances - Taxation - Principles.
Fundamental Rights - Civil and political rights - Equality - Scope of application - Public burdens.
Fundamental Rights - Civil and political rights - Rights in respect of taxation.

Keywords of the alphabetical index: Taxation, deduction of housing expenses.

Headnotes:
The legislature may decide on tax deductions for citizens at its own discretion. However, in granting or cancelling certain deductions, it should take into consideration the purpose to be achieved and the consequences of such deductions for the State budget.
Deductions resulting from spending by citizens for their housing needs are an exception to the principle of the universality and equity of tax obligations.

Summary:
The 1991 Personal Income Tax Act provided for a number of deductions to which citizens building or buying houses were entitled. The First President of the Supreme Court pointed out several other forms of housing expenditure which did not give rise to any deduction. According to the applicant, the commonness and universality of such deductions makes them not exceptional but a rule.
The Tribunal concluded that the deduction rights resulting from housing expenditure constituted an exception to the principle of the universality and equity of tax obligations, and are intended to stimulate certain activities of citizens. Therefore, such deduction rights may not be perceived as a "legal standard". The Tribunal stressed that the right to deduct certain housing expenditure was granted only to those citizens whose basic housing needs had not yet been satisfied. Those who already own a house or apartment may not make any deductions, if they only want to change the legal status of an existing house or apartment. According to the Tribunal, the legislature may decide on tax deductions for citizens at its own discretion. However, in granting or cancelling certain deductions, it should take into consideration the purpose to be achieved and the consequences of such deductions for the State budget.

Cross-references: Decision of 28.12.1995 (К 28/95), Bulletin 95/3, 337 [POL-95-3-019].

Languages: Polish.

Identification: POL-96-2-010
a) Poland / b) Constitutional Tribunal / с) / d) 18.06.1996 / e) W 19/95 / f) / g) Dziennik Ustaw (Journal of Laws), no.  91,   item 414;   Orzecznictwo  Trybunalu Konstytucyjnego Zbior Urzedowy (Official collection of the decisions of the Tribunal), no. 3/96, item 25 / h).

Keywords of the systematic thesaurus:
Fundamental Rights - Civil and political rights - Right to property - Nationalisation.

Keywords of the alphabetical index: Land administration, capital city / Preemption, right of previous owners.

Headnotes:
The former owners of expropriated real estate located in the capital city or their heirs have the right of preemption with regard to such real estate currently owned by the State Treasury or communes which are offered for sale.

Summary:
According to the law on the administration of land and real estate expropriation, in respect of real estate which was expropriated in the past the former owners or their heirs have the preemption right if the same real estate is offered for sale. The same rule applies in cases where, instead of the sale, the perpetual usufruct is to be determined with regard to the real estate. This regulation is subject to the conditions both that the land is within the ownership of the State Treasury, as well as that the land passed to the communes after 1990. The right of preemption is especially enjoyed by former owners of real estate in Warsaw city which had been expropriated in 1995 and later became the property of the State Treasury.

Languages: Polish.

Identification: POL-96-2-011
a) Poland / b) Constitutional Tribunal / c) / d) 01.07.1996 / e) U 3/95 / f) / g) to be published in Orzecznictwo Trybunalu Konstytucyjnego Zbior Urzedowy (Official collection of the decisions of the Tribunal) / h).

Keywords of the systematic thesaurus:
Sources of Constitutional Law - Techniques of interpretation - Concept of constitutionality dependent on a specified interpretation.
General Principles - Rule of law – Maintaining confidence.

Keywords of the alphabetical index: Contractual freedom / Contractual stability / Foster families.

Headnotes:
In a democratic State governed by laws, provisions of executive acts may not modify terms and conditions of contracts concluded between citizens and the State Treasury.

 Summary:
The Ombudsman objected to the change introduced by the Council of Minister decree which reduced the State's financial help to children in foster families from 60% to 40% of the average salary. Moreover, the decree changed provisions which had not yet entered into force. The Ombudsman stressed that in this way the State withdrew economic help previously promised by it and infringed the constitutional principles of legal security and the citizens' confidence in the State.
The Tribunal did not find a violation of the Constitution in the issuance of the decree objected to by the Ombudsman. Financial help for children in foster families is not regulated by any decree. Its terms and conditions are specified in agreements concluded between the State Treasury and the foster families. Certainly, the content of such agreements is shaped on the basis of the decree provisions, but in a democratic State governed by laws provisions of executive acts may not modify terms and conditions of contracts concluded previously between an individual and the State Treasury. This meant that the decree in question could not trigger any change in the contracts already concluded with the foster families. These contracts could be changed exclusively by the mutual consent of the parties involved.

Languages: Polish.

Identification: POL-96-2-012
a) Poland / b) Constitutional Tribunal / с) / d) 15.07.1996 / e) U 3/96 / f) / g) to be published in Orzecznictwo Trybunalu Konstytucyjnego Zbior Urzedowy (Official collection of the decisions of the Tribunal) / h).

Keywords of the systematic thesaurus:
Constitutional Justice - The subject of review - Rules issued by the executive.
General Principles - Rule of law.
Institutions - Executive bodies - Application of laws - Delegated rule-making powers.

Keywords of the alphabetical index: Securities.

Headnotes:
A legal provision issued without authorisation infringes the principles of the Constitution.

Summary:
An association of stockbrokers put in question one of the provisions of a resolution adopted by the State Securities Commission. The said resolution provided for an interpretation of the law on securities, according to which the shareholder having 33% or more of votes at the Shareholders' Meeting could be compelled to purchase the shares of minority shareholders.
The Tribunal decided that since the provision in question was of a general character, it was like all legal provisions subject to the control of the Tribunal. The Tribunal declared this provision as issued without proper authorisation, which is contrary to the constitutional principle of a State governed by laws.

Languages: Polish