PL EN


2015 | 2(46) | 39–66
Article title

Ekspertyza na temat przedstawionego przez Prezydenta RP projektu ustawy o zmianie ustawy – Ordynacja podatkowa w zakresie propozycji ujęcia art. 2a

Content
Title variants
EN
Expert opinion on the Presidential bill amending the Tax Ordinance Act with regard to the proposed wording of Article 2a (Sejm Paper No. 3018) (BAS-391/15A)
Languages of publication
PL
Abstracts
EN
The opinion recommends that the “principle of principles” – in dubio pro tributario principle – should not be incorporated into the Tax Ordinance Act, because it changes the order of constitutional values. Instead, the author of the opinion proposes that Article 217 of the Constitution be amended by adding the requirement for any imposition of tax obligations to be made with respect for the economic freedom and rights. From the analysis it follows that the proposed amendment may result in lower standards of the legislative process and undermine the principles of proper tax legislation, as legislative deficiencies are to be resolved in favour of the taxpayer.
Keywords
EN
Year
Issue
Pages
39–66
Physical description
Contributors
  • Profesor doktor hab. nauk prawnych, Uniwersytet Adama Mickiewicza w Poznaniu;, ag007gom@amu.edu.pl
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-30793bf0-9274-4360-a7bc-851c677bdbce
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