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Normatywne podstawy postulatu pewności stosowania prawa podatkowego

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Filipczyk H.

Kwartalnik Prawa Podatkowego

2012

issue 1

29-49

Legal certainty is a feature of law consisting in its predictability. It is of particular importance in the field of application of the tax law, due to its nature as interfering with property rights, typical complexity of their provisions and the technique of self-calculation, as commonly used by the Polish legislator, which burdens taxpayers with challenging exegetic tasks. The article addresses the question of legal grounds for postulating legal certainty in this domain."The discussion of this issue leads through the analysis of relevant provisions of the Polish Constitution, the general principles of the European Union law and the Tax Ordinance Act (Ordynacja podatkowa). The conclusion, which is far from devoid of implications for legal practice, is that ensuring legal certainty in the interpretation and application of the tax law is not a question of good will or the exercise of discretionary powers of a tax official but a well-defined and unquestionable legal obligation resting upon the tax authorities and tax courts.

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1 Kwartalnik Prawa Podatkowego

1 Filipczyk H.

1 2012

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Normatywne podstawy postulatu pewności stosowania prawa podatkowego