PL EN


2014 | 76 | 3 | 23-35
Article title

Wpływ orzecznictwa Trybunału Konstytucyjnego na trwałość instytucji materialnego prawa podatkowego

Title variants
EN
Influence of the Constitutional Court decisions in tax matters on the stability of institutions of substantial tax law
Languages of publication
PL
Abstracts
EN
The article analyses the influence of the decisions of the Constitutional Court on the effectiveness of a tax system. It is stated that constitutionality of tax provisions should ensure the effectiveness of a tax system. Constitutional standards provide a solid ground for tax legislation. However, it is worth examining whether in certain circumstances the constitutionality of tax provisions may cause negative effects due to limitation of tax revenues. The problem occurs when a consequence of Constitutional Court’s verdict is not only elimination of specific provisions of a tax law but also elimination of important institutions that help stabilise the tax system. The aim of the article is to answer a question to what extend proper judgments of the Constitutional Court in tax matters cause instability of a tax system, leading in result to its limited effectiveness.
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-338e42a5-1341-4050-b704-9475d7382f2f
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.