Prawotwórcze oddziaływanie orzecznictwa na kształt prawa podatkowego
Ładowanie...
Data wydania
2007
Autorzy
Tytuł czasopisma
ISSN
1689-8052
eISSN
Tytuł tomu
ISBN
eISBN
Wydawca
Oficyna Wydawnicza AFM
Abstrakt
The analysis of jurisdiction of national supreme courts as well as jurisdiction
of European Court of Justice allows to state that two main approaches
- conservative and modern (evolutionary) - have appeared.
The latter is especially noteworthy. It creates new tax law institutions
in accordance with requirements of a democratic state ruled by law.
The modern approach (trend) is a source of two interesting tax law
institutions; the first is known as the agreement between the taxpayer
and tax administration and the second is the institution of conditional
unlimited tax duty. The former, which is a particular type of a public
law agreement, has been created by jurisdiction of German Supreme
Court of Financial Law (Bundesfinanzhof), while the latter one - by
jurisdiction of European Court of Justice and it has been implemented
in tax law systems of the EU members.
Opis
Tematy
Słowa kluczowe
Źródło
Studia Prawnicze. Rozprawy i materiały 2007, nr 1, s. 239-254.