The Permissibility of Joint Personal Income Taxation for Same-Sex Couples under Polish Law in the Context of CJEU and SAC Jurisprudence

The article provides a comprehensive legal-dogmatic and constitutional analysis concerning the admissibility of joint personal income taxation (PIT) for same-sex couples who have married abroad. The author demonstrates that under currently applicable Polish legislation, such a solution remains inadmissible. The argument is predicated on the premise that joint tax filing constitutes a strict exception to the principle of individual taxation, to which the prohibition of expansive interpretation must be strictly applied. The article demonstrates that the refusal to grant this privilege to informal unions does not violate the constitutional principle of equality, as these relationships do not possess the same relevant characteristic.