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http://hdl.handle.net/11320/12133
Tytuł: | The Contemporary Significance of the Principle of Proportionality in Tax Law |
Autorzy: | Mudrecki, Artur |
Słowa kluczowe: | Constitutional Tribunal jurisprudence of the Court of Justice of the European Union normative and doctrinal approach to the principle of proportionality principle of proportionality Supreme Administrative Court |
Data wydania: | 2021 |
Data dodania: | 24-lis-2021 |
Wydawca: | Wydział Prawa Uniwersytetu w Białymstoku, Temida 2 |
Źródło: | Białostockie Studia Prawnicze, Vol. 26 nr 4, 2021, s. 37-51 |
Abstrakt: | The principle of proportionality plays a key role in shaping the principles of the tax law system, as it is an important element in the protection of taxpayer’s rights. The interpretation directive related to the principle of proportionality has a doctrinal, normative, and jurisprudential character. It is an EU and constitutional standard and should become a rule used on a daily basis in the practice of tax authorities. As a general principle of tax law, it is addressed to the legislative, executive, and judicial authorities. The article analyses the case law of the CJEU, the Constitutional Tribunal and the Supreme Administrative Court, which leads to the following conclusions. The CJEU quite often refers to the principle of proportionality in its jurisprudence and has developed a jurisprudence doctrine based on the doctrine of law. The Constitutional Tribunal, although in a limited scope, also employs the principle of proportionality. In disputes between tax authorities and taxpayers, Polish administrative courts apply the principle of proportionality using a pro-EU and pro-constitutional interpretation. |
Afiliacja: | Kozminski University in Warsaw, Poland |
Nota biograficzna: | Artur Mudrecki is Associate Professor at the Kozminski University, and the Head of the Department of Financial and Tax Law, College of Law, Kozminski University in Warsaw, and a judge of the Supreme Administrative Court, Poland. |
E-mail: | amudrecki@kozminski.edu.pl |
URI: | http://hdl.handle.net/11320/12133 |
DOI: | 10.15290/bsp.2021.26.04.03 |
ISSN: | 1689-7404 |
metadata.dc.identifier.orcid: | 0000-0002-3731-5271 |
Typ Dokumentu: | Article |
metadata.dc.rights.uri: | https://creativecommons.org/licenses/by-nc-nd/3.0/deed.pl |
Właściciel praw: | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported |
Występuje w kolekcji(ach): | Białostockie Studia Prawnicze, 2021, Vol. 26 nr 4 |
Pliki w tej pozycji:
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BSP_26_4_A_Mudrecki_The_Contemporary_Significance_of_the_Principle_of_Proportionality_in_Tax_Law.pdf | 155,88 kB | Adobe PDF | Otwórz |
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