The Concept of Subjective Rights in Tax Law

• Authors: Monika Munnich

Abstracts

EN

The aim of this article is to answer the question whether taxpayers are entitled to any subjective rights that are overtly, unambiguously and legibly laid down in tax law. The author presents the title issue by analysing a broad base of judicature by Poland’s CT, the EUCJ and Poland’s administrative courts, also discussing the relevant literature concerning subjective rights as coded in the provisions of the Polish Constitution and tax law. Taxpayers’ subjective rights may constitute an effective protection measure not only vis-a-vis the administrative discretion of tax authorities, but also in the event of their abuse of administrative power in relations with entities obliged to pay levies.

Keywords

EN

subjective rights; constitutional subjective rights of a taxpayer; taxpayer; overpayment; statute of limitations; VAT refund

• Publisher: Akademia Leona Koźmińskiego
• Journal: Krytyka Prawa. Niezależne studia nad prawem
• Year: 2021
• Volume: 13
• Issue: 2
• Pages: 111-129

Dates

published

2021

Contributors

author

Monika Munnich

Identifiers

DOI

10.7206/kp.2080-1084.452

Biblioteka Nauki

2082956