Reverse Discrimination – How Fundamental Rights Might be Changed without Notice

Abstract This article addresses the issue how meaning of fundamental rights might be amended by international treaties, based on example of non-discrimination principle, in particular context of putting own national in less favoured situation than non-national (reverse discrimination). Two European Union (EU) member states, the United Kingdom (UK) and Poland, were then selected for testing the practice. The main reason for the choice of the UK and Poland lies on their opposite legislation tradition. Polish Constitution expressly prohibit any kind of discrimination, whereas in the UK there is no such an unified act. Firstly, articles defined that the reverse discrimination is. Secondly, it seeks whether the possibility to offset losses from a subsidiary is treated equally to residents and non-residents. National provisions guarantee general rights and freedoms, but their scope and the meaning are continuously modified. Not only judgements of national courts, but also international treaties might define the true meaning of fundamental rights.