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Prawa człowieka
(2023)
This human rights handbook presents the most important issues concerning human rights protection. It includes introductory theoretical chapter, chapters concerning national and international systems of protection, and chapters concerning the scope and content of civil and political rights. It contains numerous references to the case law, especially of the European Court of Human Rights.
At the beginning of 2022, a tax law reform, the so-called Polish Deal, was implemented, significantly changing the regulations of personal income taxation. However, the process surrounding the implementation of the reform causes considerable constitutional concerns. This article argues that the new law was not adequately prepared and came into force in breach of the constitutional tax law-making standards.
In the presentation, I analyse how the argument concerning constitutional (national) identity has been used in some EU Member States in order to evade international obligations and justify illiberal reforms.