Vacatio legis of the bill concerning bank levy imposed on certain financial institutions in the context of the principle of good legislation

• Main Author: Mateusz Niemiec
• Format: Article
• Language: Polish
• Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2018-06-01
• Series: Prawo Budżetowe Państwa i Samorządu
• Subjects: principle of good legislation; adaptive regulations; a banking tax
• Online Access: http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.011/15192

The study is devoted to the examination of an adequacy of a 14-day long period of vacatio legis concerning the Bill of January 15, 2016 imposing a tax on certain financial institutions. The article if focused, in particular on the context of its impact on the sale of the bank products. It is also an attempt to determine whether any other period of adaptive regulations would allow to avoid or to limit possible negative consequences for banks, when the above mentioned regulations comes into force. The study also tries to answer the question whether the above period complies with the constitutional requirement of observing the principle of good legislation.