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http://hdl.handle.net/11320/6929
Tytuł: | The Possibilities and the Practice to Protect the Public and the State’s Fiscal Interest by the Constitutional Tribunal |
Autorzy: | Woltanowski, Piotr Kosińska, Róża |
Słowa kluczowe: | State’s Treasure Interest fiscal interest State’s interest budget interest taxpayers’ rights |
Data wydania: | 2018 |
Data dodania: | 25-wrz-2018 |
Wydawca: | Temida 2 |
Źródło: | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 115-128 |
Konferencja: | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 |
Abstrakt: | According to the Authors opinion in this paper’s, sometimes undertaken practice of the judgments regarding the tax law relationship conducted by the Constitutional Tribunal to specify the public interest in opposition to the entity rights and by bringing the need to respect the State Treasury and to achieve the planned revenue for the budget, cannot be approved. State’s fiscal interest justified by the CT case is contrary to the public interest: retroactivity, the legislation ambiguity and lack of the respect to the established right. At the same time, there is underlying the need to provide for the tax legislator certain freedom while creating tax policy. The Tribunal should strive to balance the protection of the individual and social interest as well as to protect the interests of the single participants in the economic life. The CT should continue issue interpretative judgments – it is a valuable tool in the efforts to ensure an appropriate level to protect the individual and public interest, but it should accuse the current practice of issuing application judgments. |
Afiliacja: | Piotr Woltanowski - University of Bialystok |
Nota biograficzna: | Piotr Woltanowski - Board Member and General Secretary of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe, Department of Public Finances and Financial Law, Faculty of Law, University of Bialystok. He is the author of over 50 publications in the field of tax administration, human rights, health service finance and social security. Róża Kosińska - Member of the Audit Committee of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe, Secretary of Drohiczyn Scientific Society. An experienced practitioner of economics, a long-standing employee of the tax apparatus, an external and internal risk analyst, author of many publications in the field of tax administration. |
E-mail: | Piotr Woltanowsk: piotrwoltanowski@gmail.com Róża Kosińska: rozmark@wp.pl |
URI: | http://hdl.handle.net/11320/6929 |
DOI: | 10.15290/oolscprepi.2018.09 |
ISBN: | 978–83–65696–08–3 |
Typ Dokumentu: | Book chapter |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) Materiały konferencyjne (WP) XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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P_Woltanowski_R_Kosinska_The_Possibilities_and_the_Practice.pdf | 373,14 kB | Adobe PDF | Otwórz |
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