Wykładnia językowa w prawie podatkowym – prymat czy wyłączność?

• Authors: Anna Marzec
• Languages of publication: PL

Abstracts

EN

The article is an attempt to answer the question concerning the place of textual interpretation for explaining tax provisions and state whether the interpretation of the provisions of the tax law should be done according to the concept of classification or derivation. The author through reference to basic principles of exegesis of legal texts and their comparison with problems connected with terms which appear in practice presents specific meaning of language interpretation in the tax law and lists arguments which approve its significance. The author paid attention to the taxpayer's ability to understand legal text and the necessity to protect a taxpayer which should be performed through proper edition of legal acts making them obvious and clear in terms of meaning only with the use of textual interpretation. Apart from that, the author emphasizes the consequence of accepting textual interpretation as the only one method for establishing the meaning of a provision and the necessity not to use it even in cases when this brings synonymous results.

Keywords

EN

textual interpretation, tax law

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2012
• Issue: 1
• Pages: 61-77

Contributors

author

Anna Marzec