The President of the association ‘Prawnicy dla Polski’ (Eng: Lawyers for Poland), Judge Łukasz Piebiak, has sent a letter to President Karol Nawrocki setting out fundamental constitutional objections to the Budget Act for 2026. The association is appealing to President Nawrocki to consider referring the 2026 Budget Act to the Constitutional Tribunal for a review of its conformity with the Constitution.
The 2026 Budget Act was delivered to the Chancellery of the President of the Republic of Poland on Tuesday. In accordance with the law, President Karol Nawrocki has seven days to decide on the budget – he may sign the Budget Act or refer it to the Constitutional Tribunal, either after signing it or without affixing his signature.
‘Lawyers for Poland’ Appeal to the President
In the lawyers’ assessment, the adopted Budget Act violates the constitutional model of public finances. How does it do so? This was explained in the association’s statement.
“By omitting from its content essential elements of the state financial plan and by applying the mechanism of a so-called “parallel budget,” which results in understating the actual level of the state public debt. As indicated, a significant portion of the debt has been shifted to quasi-budgetary structures, leading to a circumvention of the constitutional debt limit set out in Article 216(5) of the Constitution.”
The association emphasizes that available analyses, including signals from the President of the National Bank of Poland and reports by independent expert centers, indicate that the constitutional threshold of three-fifths of annual gross domestic product has been exceeded, while the public debt has simultaneously been formally understated in the Budget Act.
The association also pointed out that the 2026 Budget Act has been used as an instrument of pressure on independent constitutional state bodies, in particular the Constitutional Tribunal and the National Council of the Judiciary, by restricting funds in a manner that prevents them from carrying out their constitutional duties.
🔴KOMUNIKAT PRASOWY
— Prawnicy dla Polski (@PRAWNICYdlaPOL) January 15, 2026
Stowarzyszenia „Prawnicy dla Polski”🔴
Stowarzyszenie „Prawnicy dla Polski” @PRAWNICYdlaPOL informuje, że Prezes Zarządu Stowarzyszenia, sędzia dr Łukasz Piebiak @LPiebiak, skierował w dniu dzisiejszym do Prezydenta Rzeczypospolitej Polskiej @prezydentpl dr.… pic.twitter.com/c0qNn4RHN1
The Budget Act for this year provides that state expenditures will amount to PLN 918.9 billion, while the budget deficit will not exceed PLN 271.7 billion. State budget revenues are planned at PLN 647.2 billion. VAT revenues are expected to reach PLN 341.5 billion; excise duties are to contribute PLN 103.3 billion; PLN 80.4 billion is projected from corporate income tax (CIT), and PLN 32 billion from personal income tax (PIT). According to the Act, the ratio of state public debt to GDP will stand at 53.8 percent.