Constitutional Tribunal Declares 2024 Accounting Act Amendment Unconstitutional
On June 16, 2026, Poland's Constitutional Tribunal ruled that the amendment to the Accounting Act, passed on April 12, 2024, is unconstitutional due to significant procedural violations during its legislative process.
Background of the Amendment
The amendment aimed to introduce substantial changes to Poland's accounting regulations, affecting financial reporting standards and compliance requirements for businesses. However, concerns were raised about the manner in which the amendment was enacted.
Constitutional Tribunal's Findings
The Tribunal identified several procedural irregularities, including:
- Improper conduct by the Speaker of the Sejm towards certain members of parliament.
- Allowing participation in the legislative process by individuals not duly authorized.
These actions were deemed to violate Articles 7, 4(2), 104(1), and 96(1) of the Polish Constitution, which collectively ensure the proper legislative process and uphold the principles of a democratic state governed by law.
Implications of the Ruling
The Tribunal's decision renders the amendment null and void, necessitating a return to the previous provisions of the Accounting Act. This ruling underscores the importance of adhering to constitutional procedures in the legislative process and may prompt a review of other laws passed under similar circumstances.
Reactions and Next Steps
Legal experts and political analysts have emphasized the significance of this ruling in reinforcing the rule of law in Poland. The government is expected to reassess its legislative practices to prevent future constitutional violations. Businesses affected by the proposed changes will need to revert to prior accounting standards, potentially requiring adjustments to their financial reporting processes.
For more details, refer to the official announcement: https://press.news/en/article/138900-tryb-uchwalenia-ustawy-k-18-24
