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Preferencyjna stawka 15% w podatku dochodowym od osób prawnych a zasada równości – wątpliwości natury konstytucyjnej

Alternative title:

Constitutional doubts : the preferential 15% tax rate in corporate income tax and the equality principle


Drozdowski, Edgar Krzysztof



Subject and Keywords:

Corporate Income Tax ; CIT ; tax rate ; the preferential 15% tax rate ; tax privileges ; tax rate schedule ; equality principle ; exception to the principle of equality


The aim of the article, using legal-dogmatic method, was to investigate the conformity of the 15% preferential tax rate within the corporate income tax to the constitutional principle of equality. The research was conducted on the two premises qualifying the taxpayer to apply the preferential tax rate, i.e. the status of a small taxpayer as well as a taxpayer beginning their activity. Moreover, the research also covered the exclusion from applying the preferential tax rate to the restructured taxpayers. At the beginning the author briefly summarized the achievements of doctrine and judicature on the principle of equality and the criteria justifying the exceptions to this principle. In the author's opinion the 15% preferential tax rate should be treated as an exception to the principle of equality which requires constitutional justification. The results of the research resulted in the conclusion that the criteria of a small tax payer and a taxpayer beginning their activity raise significant constitutional doubts regarding unjustified exceptions to the principle of equality. Surprisingly, constitutional doubts also apply to the exclusion of a preferential tax rate for restructured taxpayers, i.e. unjustified discrimination of a similar group of taxpayers


Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii


Miemiec, Wiesława. Red. ; Uniwersytet Wrocławski. Katedra Prawa Finansowego

Date issued:



ISSN 2544-8382




Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 3/2018, s. 48-64

Is part of:

Kwatalnik Prawno-Finansowy

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