Those who have been granted the so-called student relief have a problem with its use due to the increase in the tax-free amount in Polish Deal. This relief was liquidated on the day 1 January 2004, with the preservation of acquired rights. As the Ombudsman notes, the new law violates the principle that the principle of rights acquired may be waived only under specific circumstances.
Despite the interpellation in this case (cf. Intervention No. 30424 of 10 January 2022) and despite the Ministry's assurances on the possibility of exercising the rights acquired for the student relief, after the introduction Polish Deal There have been problems with this, which has been reported to the Ombudsman.
Tax deductions for the training of pupils or for the employment of workers for the purpose of professional preparation have been made for 2020 8,000 taxpayers. After introduction Polish Deal Most of them will not benefit from the acquired right.
As the RPO notes, according to Article 13 Act amending the Income Tax Act on individuals and certain other laws and Article 4 Act amending the flat-rate income tax Act on certain income generated by individuals and the Act - Provisions introducing a law on public benefit and voluntary activities, to taxable persons who before the day 1 January 2004 have acquired the right to a reduction in income tax by the amount of the student benefit in terms and under the conditions laid down in the tax laws, as applicable before the date 1 January 2004, and these deductions were not covered by income tax calculated for the years preceding the year 2004, the right to make such deductions in accordance with those laws, as applicable before the date 1 January 2004
In response to the appeal, the Ministry stated that ‘the student league will be implemented by deducting income tax also in 2022 Polish Deal does not change the rules for implementing this relief. The way it is implemented must not be affected by the fact that some persons will not pay income tax due to an increase in the amount of tax free to 30,000 PLN.”, However, this declaration has not been followed by legal arrangements, which makes it de facto fictitious to benefit from the relief under acquired rights, and the vast majority of taxpayers will not be able to benefit from it.
On the other hand, withdrawal from the principle of acquired rights is only allowed under special circumstances, and therefore, when a different constitutional principle is in favour (judgment of the Constitutional Tribunal of 22 June 1999, reference no. K 5/99).
The law obtained by taxpayers should therefore not be taken or adversely modified. In view of the above, the Ombudsman called for a position on the student relief and for information on whether the Ministry of Finance is considering introducing the possibility of a student relief in another form.