THE PRINCIPLE OF EQUALITY BEFORE THE LAW AND REAL PROPERTY SALES LIABLE TO PERSONAL INCOME TAX

Abstract

Under the Constitution of Poland, everyone shall be equal before the law. It means that each citizen shall have the right to be treated equally by the public authorities and no one can be discriminated against for any reason whatsoever. Moreover, in accordance with the Constitution of Poland everyone shall comply with his responsibilities and public duties, including the payment of taxes, as specified by statute. The obligation of taxation of the revenue (income) from a real property transfer by natural persons results from the Personal Income Tax Act. Therefore, in this paper there has been discussed a constitutional principle of equality before the law and also there have been outlined the issues related to taxation of real property sales by natural persons over the last ten years against the background of sometimes contradictory judgements and thereby unequal and inconsistent approach of tax authorities and administrative courts to this issue