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Interpretacja art. 116 § 1 Ordynacji podatkowej jako przykład współzależności dyrektyw redagowania i interpretacji norm prawnych

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Jan Uniejewski, Anna Pazura A. P.

Przegląd Legislacyjny

2015

issue PL 3(93)

69-80

The article deals with the problem of a correct interpretation of article 116 paragraph 1 of the Tax Code (the Act of 29 August 1997). Undertaken considerations focus mostly on the type of a functional word which connects the two verses of a column enumeration contained in the mentioned provision. As a consequence of the presented considerations, it must be emphasized that this particular functional word is a conjunction. Such conclusion is commonly accepted in the Polish theory of law. It is derived from a specific type of interdependence of directives of formulating and interpreting legal norms. Otherwise, in case of an opposite conclusion, there could be a situation of decoding from article 116 paragraph 1 more than one legal norm which would surely result in a different scope of application. Such an interpretation would extremely and obviously contradict the fundamental principle of equality before the law. This principle is and should be commonly understood as an obligation of the same treatment of entities in identical or similar legal situations.

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1 Przegląd Legislacyjny

1 Jan Uniejewski, Anna Pazura A. P.

1 2015

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Interpretacja art. 116 § 1 Ordynacji podatkowej jako przykład współzależności dyrektyw redagowania i interpretacji norm prawnych