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  1. 1 Kwartalnik Prawa Podatkowego

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  1. 1 Rymaszewski M.

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  1. 1 2013

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Elementy prawotwórcze w orzeczeniach sądów administracyjnych odnoszących się do faktur stwierdzających czynności, które nie zostały dokonane

100%
Rymaszewski M.
Kwartalnik Prawa Podatkowego
|
2013
|
issue 3
69-83
EN
The article suggests, that the regulations of the Act of 11 Mach 2004 on Value Added Tax regarding VAT invoices, which do not entitle to deduct input tax, are interpreted by the courts contra legem (against the law). The interpretation of these regulations differ from their tone, breaches the principles of value-added tax and constitutional regulations related to taxes. The courts, using such law-making interpretation, should clearly indicate in the judgment that they have made the interpretation of this kind and precisely motivate the choice of interpretation method.
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