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Tytuł: The Principle of Proportionality in Value Added Tax
Autorzy: Mudrecki, Artur
Słowa kluczowe: proportionality
value-added tax
Poland
Data wydania: 2018
Data dodania: 28-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. 633-649
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 principle of proportionality in tax law has a normative character. At the same time, the principle under analysis is of a stipulate nature and should exert significant influence on legislative processes in the construction of a tax system. Standards developed in legal scholarship regarding the principle of proportionality, particularly a test designed to fulfill standards, can be used in the science of tax law. The principle of proportionality is a significant tool employed in the interpretation of tax law applied by the Court of Justice of the European Union and the Polish Constitutional Tribunal. Undoubtedly the case law of the Court of Justice of the European Union and the Polish Constitutional Tribunal impacts the case law of the Polish Supreme Administrative Court in the interpretation of provisions of tax law within the scope of application of the principle of proportionality.
Afiliacja: Kozminski University
Nota biograficzna: Doctor, is a professor in the Department of Financial and Tax Law, Kozminski University and a judge of the Supreme Administrative Court in Poland, Head of the Tax Law Department in the Judicial Decisions Bureau of the Supreme Administrative Court. He is also a member of the Fiscal Association Polish Branch and the International Association Centre for Information and Organization of Research on Public Finances and Tax Law of the Countries of Central and Eastern Europe – Association at the Bialystok University, European Association of Tax Law Professors, Faculty of Law and the Financial Law Association AURES in Opole. He specializes in tax law and is an author of over 100 publications, mainly on tax law. Particularly noteworthy is his monograph “Due process in tax proceedings”.
E-mail: amudrecki@kozminski.edu.pl
URI: http://hdl.handle.net/11320/6965
DOI: 10.15290/oolscprepi.2018.46
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
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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