Wejście w życie i obowiązywanie ustawy podatkowej

Abstract

A basic requirement of binding force of legal act is it’s coming into force. There are two principle groups of problems connected with this issue. The first one refers to matter of basic, constitutional and structural character connected with prime principles of law constituting. In the context of tax law, the following rules apply: prohibition of introducing changes applying to the running year, protection of laws rightly acquired and the rule of prohibition of retroactive tax laws. Second group of problems is of technical and legislative character connected with the construction of legal regulations, which define the moment of entry into force and period of a binding force of the law. The aim of the present elaboration is to present the above mentioned subject matter with respect to specifi city of the tax law. It seems that the law concerning tax issues differs from other normative acts of general nature in other branches of law. The differences can be observed in the phase of the tax law passing, as well as in the phase of its application, and as such, they justify the undertaken analysis.