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Dr Janusz Roszkiewicz
ORCID: 0000-0001-5055-2215
PhD in Law, Assistant Professor in Human Rights Centre at Faculty of Law and Administration of University of Warsaw.
DOI: 10.33226/0137-5490.2021.5.5
JEL: K38

The subject of considerations in this article is the analysis of the case law of administrative courts in terms of compliance with interpretative directives arising from Article 22 of the Polish Constitution: principle of strict and literal interpretation of restrictions on economic freedom and in dubio pro libertate principle. As part of the analysis, rulings on four issues are examined: how to calculate the maximum time of an administrative body's control at an entrepreneur, the appropriate VAT rate for take-away fast-food, the admissibility of treating parcel lockers as a building facility and constitutionality of anti-epidemic restrictions. The aim of the article is to present constitutional standard regarding economic freedom and its role in the jurisprudence.

Keywords: economic freedom; in dubio pro libertate; linguistic interpretation; VAT; parcel locker; epidemic

PhD in Law, Assistant Professor in Human Rights Centre at Faculty of Law and Administration of University of Warsaw.