Tax credit for working pensioners in relation to the law abuse and arbitrariness

Abstract

The article deals with the basic tax credit on personal income tax for working pensioners. Denying the tax credit to the working pensioners was found unconstitutional by the Constitutional Court.

The aim of this paper is to assess whether the legislator, pensioners, tax administrator or the Constitutional Court abused the law or power or failed to act arbitrarily.

Keywords

• basic tax credit
• working pensioners
• abuse of law
• arbitrariness