Aspekt prawotwórczy uchwały NSA w sprawie tzw. pakietów medycznych

• Authors: Paweł Wójciak
• Languages of publication: PL

Abstracts

EN

The subject of the article to analyse the resolution of the Supreme Administrative Court of October 24, 2011 (case no. II FPS 7/10), regarding the Court's interpretation of the Personal Income Tax Act in respect of the principles of determining the value of free of charge benefits. In the course of the analysis methodological weak points of the Court' interpretation are demonstrated, such as limitating interpretation to language interpretation, which in general refers only to the Polish language dictionary. Such approach is considered a symptom of interpretational reduction, which may mask law-making character of the resolution. In particular, it is demonstrated that use of functional interpretation, which takes into consideration general principles of the tax law laid out in the Constitution, could result in completely different Court's decision.

Keywords

EN

law making aspect, medical packages

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2012
• Issue: 2
• Pages: 9-19

Contributors

author

Paweł Wójciak