Abstract

On 4 July 2023 the Constitutional Tribunal issued a judgement in case SK 14/21, in which it claimed unconstitutionality of ­Article 1a of Act 1(2) on taxes and local fees, specifying an eighteen-month period until the end of the judgement being in force. ­According to the Constitutional Tribunal, unconstitutionality of the regulation stems from the lack of execution by the lawmaker of the higher standard of specificity regarding tax law through application of referencing other, non-tax, acts of administrative law within the definition of a building. As a result, one of the constructive elements of a tax, in this case - its object, has been specified outside of tax law. In recent years, the Constitutional Tribunal has clarified this provision several times, however, it has decided to make a final decision and eliminate the provision from the law within a specified hindsight. The present article attempts to answer the question regarding upcoming legal effects of the judgement of the Tribunal and what actions in this context should be taken by taxpayers, tax authorities and administrative courts.