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Tytuł: Weighing the Interest of the Obliged and the Public Interest in the Polish Tax Law
Autorzy: Etel, Leonard
Popławski, Mariusz
Słowa kluczowe: Tax law principles
principle of weighing the interests in tax law
interest of the obliged in tax law
interest of taxpayer
Data wydania: 2018
Data dodania: 27-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. 423-435
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: The contribution deals with the introduction into Polish law the principle of weighing the interest of the obligee and the public interest, which will probably be adopted in the new Tax Ordinance Act in Poland in 2019. The considerations in this paper result in a few observations. First, the rule under discussion will be applied both in reference to the provisions of substantive actions taken by tax authorities on the basis of the regulations included in the Tax Ordinance, but also on the basis of other provisions of tax law applied by these tax authorities. Second, the above-mentioned rule will be applicable at the stage of tax law application. It should also be applied in the context of creating tax law. Third, from the essence of this rule results a directive prescribing the interpretation of doubts including the interest of both parties of the tax legal relation. The interpretation of the provisions of tax law through the prism of the rule of weighing interests should be treated as an element of the process of the systemic interpretation. Fourth, the essence of this rule indicates that it should be also taken into consideration in the context of applying the provisions of tax law.
Afiliacja: Leonard Etel - University of Bialystok
Mariusz Popławski - University of Bialystok
Nota biograficzna: Leonard Etel - Professor for Tax Law, Department of Tax Law, Faculty of Law, University of Bialystok, Poland. The Author specializes in tax law. He is the author of over 300 books and articles. He is a Chairman of the General Taxation Law Codification Committee in Poland and vice-chairman of the Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe.
Mariusz Popławski - Professor of the University of Bialystok, Department of Tax Law, Faculty of Law, University of Bialystok, Poland. The author specializes in tax law. He is Vice-Rector for Development and International Cooperation, member of the General Taxation Law Codification Committee in Poland, member of the scientific council of “Public Governance, Administration, and Finances Law Review in the European Union and Central and Eastern Europe”.
E-mail: Leonard Etel: leonard.etel@wp.pl
Mariusz Popławski: mpoplawski@poczta.onet.pl
URI: http://hdl.handle.net/11320/6951
DOI: 10.15290/oolscprepi.2018.31
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

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