Formulating provisions of an act on its entry into force in connection with the Act on COVID-19

The principle of non-retroactivity is not recognised by doctrine or the Constitutional Tribunal as a mandatory directive. Such a situation occurred in the case of adopting amendments to the Act of 2 March 2020, referred to as “COVID-19”. In these circumstances, a schedule of deviations from the principle of non-retroactivity was identified, and it therefore became necessary to assess the relevance of the retroactive implementation of the norms for each specific case governed by the Act under consideration. In these cases, the legislator was guided by the need to safeguard social and economic freedoms and interests.