Trybunał Konstytucyjny w składzie: Maria Gintowt-Jankowicz - przewodniczący, Stanisław Biernat - sprawozdawca, Zbigniew Cieślak, protokolant: Krzysztof Zalecki, po rozpoznaniu, z udziałem Ministra Finansów i Prokuratora Generalnego, na rozprawie w dniu 7 września 2010 r., pytania prawnego Naczelnego Sądu Administracyjnego, czy:
1) § 6 ust. 5 rozporządzenia Ministra Finansów z dnia 22 marca 2002 r. w sprawie podatku akcyzowego (Dz. U. Nr 27, poz. 269, ze zm.), odsyłający - w zakresie określenia stawki podatku z tytułu sprzedaży oleju opałowego w sytuacji niezłożenia oświadczenia przez nabywcę stwierdzającego, iż nabywany wyrób jest przeznaczony na cele opałowe - do odpowiedniego stosowania § 5 tegoż rozporządzenia, jest zgodny z art. 2, art. 84 i art. 217 Konstytucji,
2) § 6 ust. 5 rozporządzenia Ministra Finansów z dnia 23 grudnia 2003 r. w sprawie podatku akcyzowego (Dz. U. Nr 221, poz. 2196), odsyłający - w zakresie określenia stawki podatku z tytułu sprzedaży oleju opałowego w sytuacji niezłożenia oświadczenia przez nabywcę stwierdzającego, iż nabywany wyrób jest przeznaczony na cele opałowe - do odpowiedniego stosowania § 5 tegoż rozporządzenia, jest zgodny z art. 2 Konstytucji,
3) § 4 ust. 5 rozporządzenia Ministra Finansów z dnia 22 kwietnia 2004 r. w sprawie obniżenia stawek podatku akcyzowego (Dz. U. Nr 87, poz. 825, ze zm.), odsyłający - w zakresie określenia stawki podatku z tytułu sprzedaży oleju opałowego w sytuacji niezłożenia oświadczenia przez nabywcę stwierdzającego, iż nabywany wyrób jest przeznaczony na cele opałowe - do odpowiedniego stosowania § 3 ust. 3 tegoż rozporządzenia, jest zgodny z art. 2 Konstytucji,
1. § 6 ust. 5 rozporządzenia Ministra Finansów z dnia 22 marca 2002 r. w sprawie podatku akcyzowego (Dz. U. Nr 27, poz. 269, Nr 98, poz. 885, Nr 125, poz. 1065 i Nr 216, poz. 1829 oraz z 2003 r. Nr 84, poz. 780, Nr 137, poz. 1305, Nr 145, poz. 1407 i Nr 187, poz. 1828) jest zgodny z art. 2 oraz z art. 217 w związku z art. 84 Konstytucji Rzeczypospolitej Polskiej.
2. § 6 ust. 5 rozporządzenia Ministra Finansów z dnia 23 grudnia 2003 r. w sprawie podatku akcyzowego (Dz. U. Nr 221, poz. 2196) oraz § 4 ust. 5 rozporządzenia Ministra Finansów z dnia 22 kwietnia 2004 r. w sprawie obniżenia stawek podatku akcyzowego (Dz. U. Nr 87, poz. 825, Nr 113, poz. 1190, Nr 256, poz. 2570 i Nr 279, poz. 2763 oraz z 2005 r. Nr 40, poz. 380 i Nr 103, poz. 865) są zgodne z art. 2 Konstytucji.
1. (6.02ms; exec 5.98 + fetch 0.05; rows 1) SELECT a.eli_id, a.title, a.act_kind, a.publisher_code, a.publication_year, a.position, a.source_status, a.adoption_date, a.first_observed_at, a.last_observed_at, o.observed_at, r.snapshot FROM legal_acts a LEFT JOIN eli_act_observations o ON o.id = ( SELECT o2.id FROM eli_act_observations o2 WHERE o2.act_id = a.object_id AND (NULL IS NULL OR o2.observed_at <= NULL) ORDER BY o2.observed_at DESC, o2.id DESC LIMIT 1 ) LEFT JOIN object_revisions r ON r.id = o.revision_id WHERE a.object_id = 185059 AND (NULL IS NULL OR o.id IS NOT NULL)
2. (1.29ms; exec 1.27 + fetch 0.02; rows 0) SELECT c.id, c.provision_selector, c.candidate_date, c.candidate_event, c.source_expression, c.inference_status, c.review_status, c.evidence_id FROM temporal_rule_candidates c WHERE c.act_id = 185059 ORDER BY c.candidate_date, c.id
3. (2.42ms; exec 2.41 + fetch 0.01; rows 0) SELECT DISTINCT b.object_id, b.term, b.bill_number, b.print_number, b.title, b.source_status, NULL AS snapshot FROM sejm_current_bill_process_links l JOIN sejm_bills b ON b.object_id = l.bill_id JOIN sejm_processes p ON p.object_id = l.process_id WHERE p.legal_act_id = 185059 OR p.eli_id = 'DU/2010/1149' ORDER BY b.term, b.bill_number
4. (200.82ms; exec 200.8 + fetch 0.02; rows 1) SELECT d.object_id, d.owner_object_id, d.title, d.document_kind, sejm_print.print_number AS owner_print_number, r.snapshot FROM documents d LEFT JOIN publications p ON p.object_id = d.owner_object_id LEFT JOIN sejm_prints sejm_print ON sejm_print.object_id = d.owner_object_id LEFT JOIN object_revisions r ON r.id = ( SELECT r2.id FROM object_revisions r2 WHERE r2.object_id = d.object_id AND (NULL IS NULL OR r2.recorded_at <= NULL) ORDER BY r2.revision_no DESC LIMIT 1 ) WHERE (d.legal_act_id = 185059 OR p.act_id = 185059) AND (NULL IS NULL OR r.id IS NOT NULL) ORDER BY d.object_id
5. (3.23ms; exec 3.15 + fetch 0.09; rows 7) SELECT v.document_id, v.object_id AS version_id, v.sequence_no, v.source_version_key, v.source_version_label, v.source_date, v.version_basis, v.version_state, v.first_observed_at, b.artifact_id, b.role, b.language, b.current_selector_sha IS NOT NULL AS is_current, LOWER(HEX(a.sha256)) AS artifact_sha256, a.detected_mime, a.byte_size, e.id AS evidence_id, e.selector_type, e.selector, b.selector AS binding_selector, f.id AS fetch_id, f.requested_url, f.finished_at AS observed_at, (SELECT MIN(history.observed_at) FROM document_version_artifact_evidence history WHERE history.version_id = b.version_id AND history.artifact_id = b.artifact_id AND history.role = b.role AND history.language = b.language AND history.selector_sha = b.selector_sha AND history.evidence_artifact_id = history.artifact_id) AS first_file_observed_at, (SELECT MAX(history.observed_at) FROM document_version_artifact_evidence history WHERE history.version_id = b.version_id AND history.artifact_id = b.artifact_id AND history.role = b.role AND history.language = b.language AND history.selector_sha = b.selector_sha AND history.evidence_artifact_id = history.artifact_id) AS last_file_observed_at FROM document_versions v LEFT JOIN document_version_artifacts b ON b.version_id = v.object_id LEFT JOIN artifacts a ON a.id = b.artifact_id LEFT JOIN evidence e ON e.id = b.evidence_id LEFT JOIN fetches f ON f.id = e.fetch_id WHERE v.document_id IN (185127) ORDER BY v.document_id, v.sequence_no DESC, b.role, b.language, a.sha256
6. (1.39ms; exec 1.36 + fetch 0.03; rows 7) SELECT IF(r.source_act_id = 185059, 'outgoing', 'incoming') AS direction, r.source_category, other.eli_id, other.object_id AS act_id, other.title, IF(r.source_act_id = 185059, r.target_eli_id, source.eli_id) AS other_eli_id, r.source_date, r.source_article_raw, (SELECT MIN(e.evidence_id) FROM eli_act_relation_evidence e WHERE e.relation_id = r.id) AS evidence_id FROM eli_act_relations r JOIN legal_acts source ON source.object_id = r.source_act_id LEFT JOIN legal_acts other ON other.object_id = IF(r.source_act_id = 185059, r.target_act_id, r.source_act_id) AND (NULL IS NULL OR other.first_observed_at <= NULL) WHERE (r.source_act_id = 185059 OR r.target_act_id = 185059) AND (NULL IS NULL OR r.created_at <= NULL) ORDER BY direction DESC, r.source_category, r.source_date, r.target_eli_id, r.id
7. (1.98ms; exec 1.98 + fetch 0.01; rows 0) SELECT DISTINCT m.id, m.target_eli_id, m.target_address, m.operation, m.detail, s.unit_path AS instruction, s.ordinal AS position, m.ordinal, other.object_id AS act_id, other.eli_id, other.title FROM act_amendments m JOIN text_segments s ON s.id = m.segment_id JOIN extractions x ON x.id = m.extraction_id AND x.id = (SELECT MAX(latest.id) FROM extractions latest WHERE latest.source_artifact_id = x.source_artifact_id AND latest.method = x.method AND latest.quality_state = 'success') JOIN document_version_artifacts b ON b.artifact_id = x.source_artifact_id AND b.current_selector_sha = b.selector_sha JOIN document_versions v ON v.object_id = b.version_id JOIN documents d ON d.object_id = v.document_id AND d.document_kind = 'eli_act_text' LEFT JOIN legal_acts other ON other.eli_id = m.target_eli_id WHERE d.owner_object_id = 185059 ORDER BY position, m.ordinal
8. (0.54ms; exec 0.53 + fetch 0; rows 0) SELECT target_eli_id FROM eli_act_relations WHERE source_act_id = 185059 AND source_category = 'Inf. o tekście jednolitym'
9. (1.76ms; exec 1.76 + fetch 0.01; rows 0) SELECT DISTINCT m.id, m.target_eli_id, m.target_address, m.operation, m.detail, s.unit_path AS instruction, s.ordinal AS position, m.ordinal, other.object_id AS act_id, other.eli_id, other.title FROM act_amendments m JOIN text_segments s ON s.id = m.segment_id JOIN extractions x ON x.id = m.extraction_id AND x.id = (SELECT MAX(latest.id) FROM extractions latest WHERE latest.source_artifact_id = x.source_artifact_id AND latest.method = x.method AND latest.quality_state = 'success') JOIN document_version_artifacts b ON b.artifact_id = x.source_artifact_id AND b.current_selector_sha = b.selector_sha JOIN document_versions v ON v.object_id = b.version_id JOIN documents d ON d.object_id = v.document_id AND d.document_kind = 'eli_act_text' JOIN legal_acts other ON other.object_id = d.owner_object_id WHERE m.target_eli_id IN ('DU/2010/1149') AND m.operation <> 'unrecognized' AND d.owner_object_id <> 185059 ORDER BY other.publication_year, other.position + 0, position, m.ordinal
10. (2.06ms; exec 2.04 + fetch 0.02; rows 1) SELECT x.id, x.method, x.source_artifact_id, LOWER(HEX(a.sha256)) AS sha256, p.name, p.version, p.image_digest, f.requested_url, f.finished_at FROM documents d JOIN document_versions v ON v.object_id = ( SELECT latest.object_id FROM document_versions latest WHERE latest.document_id = d.object_id AND EXISTS (SELECT 1 FROM document_version_artifacts html WHERE html.version_id = latest.object_id AND html.role = 'html') ORDER BY latest.sequence_no DESC LIMIT 1 ) JOIN document_version_artifacts b ON b.version_id = v.object_id AND b.role = 'html' AND b.current_selector_sha IS NOT NULL JOIN evidence e ON e.id = b.evidence_id JOIN fetches f ON f.id = e.fetch_id JOIN artifacts a ON a.id = b.artifact_id JOIN extractions x ON x.source_artifact_id = b.artifact_id AND x.quality_state = 'success' AND x.method = 'eli-act-units' JOIN processing_runs run ON run.id = x.run_id AND run.state = 'completed' JOIN processors p ON p.id = run.processor_id WHERE d.owner_object_id = 185059 AND d.document_kind = 'eli_act_text' ORDER BY f.finished_at DESC, x.id DESC LIMIT 1
11. (0.38ms; exec 0.38 + fetch 0.01; rows 1) SELECT method FROM extractions WHERE id = 63857
12. (0.65ms; exec 0.63 + fetch 0.02; rows 9) SELECT id, unit_path, locator, source_text FROM text_segments WHERE extraction_id = 63857 ORDER BY ordinal
13. (1.04ms; exec 1.02 + fetch 0.02; rows 10) SELECT a.object_id, a.eli_id, EXISTS (SELECT 1 FROM eli_processed_changes done WHERE done.eli_id = a.eli_id) AS complete FROM legal_acts a WHERE a.eli_id IN ('DU/2002/269','DU/2003/2196','DU/2004/825','DU/2002/885','DU/2002/1065','DU/2002/1829','DU/2003/780','DU/2003/1305','DU/2003/1407','DU/2003/1828','DU/2004/1190','DU/2004/2570','DU/2004/2763','DU/2005/380','DU/2005/865')
Top slow:
200.82ms SELECT d.object_id, d.owner_object_id, d.title, d.document_kind, sejm_print.print_number AS owner_print_number, r.snapshot FROM documents d LEFT JOIN publications p ON p.object_id = d.owner_object_id LEFT JOIN sejm_prints sejm_print ON sejm_print.object_id = d.owner_object_id LEFT JOIN object_revisions r ON r.id = ( SELECT r2.id FROM object_revisions r2 WHERE r2.object_id = d.object_id AND (NULL IS NULL OR r2.recorded_at <= NULL) ORDER BY r2.revision_no DESC LIMIT 1 ) WHERE (d.legal_act_id = 185059 OR p.act_id = 185059) AND (NULL IS NULL OR r.id IS NOT NULL) ORDER BY d.object_id
6.02ms SELECT a.eli_id, a.title, a.act_kind, a.publisher_code, a.publication_year, a.position, a.source_status, a.adoption_date, a.first_observed_at, a.last_observed_at, o.observed_at, r.snapshot FROM legal_acts a LEFT JOIN eli_act_observations o ON o.id = ( SELECT o2.id FROM eli_act_observations o2 WHERE o2.act_id = a.object_id AND (NULL IS NULL OR o2.observed_at <= NULL) ORDER BY o2.observed_at DESC, o2.id DESC LIMIT 1 ) LEFT JOIN object_revisions r ON r.id = o.revision_id WHERE a.object_id = 185059 AND (NULL IS NULL OR o.id IS NOT NULL)
3.23ms SELECT v.document_id, v.object_id AS version_id, v.sequence_no, v.source_version_key, v.source_version_label, v.source_date, v.version_basis, v.version_state, v.first_observed_at, b.artifact_id, b.role, b.language, b.current_selector_sha IS NOT NULL AS is_current, LOWER(HEX(a.sha256)) AS artifact_sha256, a.detected_mime, a.byte_size, e.id AS evidence_id, e.selector_type, e.selector, b.selector AS binding_selector, f.id AS fetch_id, f.requested_url, f.finished_at AS observed_at, (SELECT MIN(history.observed_at) FROM document_version_artifact_evidence history WHERE history.version_id = b.version_id AND history.artifact_id = b.artifact_id AND history.role = b.role AND history.language = b.language AND history.selector_sha = b.selector_sha AND history.evidence_artifact_id = history.artifact_id) AS first_file_observed_at, (SELECT MAX(history.observed_at) FROM document_version_artifact_evidence history WHERE history.version_id = b.version_id AND history.artifact_id = b.artifact_id AND history.role = b.role AND history.language = b.language AND history.selector_sha = b.selector_sha AND history.evidence_artifact_id = history.artifact_id) AS last_file_observed_at FROM document_versions v LEFT JOIN document_version_artifacts b ON b.version_id = v.object_id LEFT JOIN artifacts a ON a.id = b.artifact_id LEFT JOIN evidence e ON e.id = b.evidence_id LEFT JOIN fetches f ON f.id = e.fetch_id WHERE v.document_id IN (185127) ORDER BY v.document_id, v.sequence_no DESC, b.role, b.language, a.sha256