Wykładnia pojęcia „ustawa podatkowa” (art. 37 ust. 2 regulaminu Sejmu)

The term “tax act” is used in the Standing Orders of the Sejm in the substantive sense and refers to a public levy having the features of a tax, i.e. a pecuniary, compulsory, non-returnable and nonequivalent payment imposed by law and constituting budgetary revenue of the State Treasury or local government units of general purpose. The author points out that it is irrelevant for the qualification of a bill as a “tax bill” what name the bill uses to denote a public levy, if it bears the features of a tax. The title of a tax bill also refers to the bill that repeals or modifies the scope of a tax obligation or its elements. The author concludes that any tax act amendment bill meets the characteristics of the term “tax act”, and the scope of the term “tax act” does not include public tributes other than taxes.