Does the taxpayer have a chance to win against the tax authority?

IF 1.3 Q1 LAW

European Company and Financial Law Review Pub Date : 2023-09-01 DOI:10.4467/22996834flr.23.005.18343

Aleksandra Białowska

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引用次数: 0

Abstract

This article concerns the principle of in dubio pro tributario in tax law (Article 2a of the Tax Ordinance). The legal provision regulates the resolution of doubts in favour of the taxpayer. The scope of application of the principle has been narrowed to doubts about the content of tax law provisions that cannot be removed. The article is divided into five main parts: an introduction, three chapters and a conclusion. Chapter I covers the genesis normative basis of the in dubio pro tributario principle. The author briefly indicates there that the principle has a longer history, but focuses on the history of the principle in the Polish legal system. In Chapter II there are analysis of the content of the provision, in order to obtain the fullest possible knowledge on the application of the regulated principle. The views of doctrine are juxtaposed there and the issues of application of the principle are indicated. Chapter III is a juxtaposition of art. 2a Tax Ordinance with the general principles of tax proceedings selected by the Author and the notion of tax justice. The author's opinion is revealed in the conclusion, where she also determines how the discussed regulation should be applied. This may be the case when, after linguistic, systemic and functional interpretation only, doubts remain as to the content of tax law provisions. The principle is a postulate for reliable establishment and application of tax law. The study uses a dogmatic and legal research method and analysis of the literature on the subject.

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纳税人对税务机关有胜算吗?

这篇文章是关于税法中的疑税原则(《税务条例》第2a条)。法律条文规定了对纳税人有利的疑问的解决办法。该原则的适用范围已缩小到对税法条款内容的疑问，不能排除。全文共分为引言、三章和结语五个主要部分。第一章论述了在疑属义务原则的产生、规范基础。作者简要指出，该原则具有较长的历史，但重点是该原则在波兰法律制度中的历史。第二章对该规定的内容进行了分析，以期对规制原则的适用有最充分的认识。学说的观点在那里并列，并指出了原则的适用问题。第三章是艺术的并置。2a税务条例与作者选择的税务诉讼的一般原则和税务公正的概念。在结论中揭示了作者的观点，她也决定了所讨论的规定应该如何适用。在仅仅进行了语言、系统和功能方面的解释之后，对税法规定的内容仍然存在疑问，这可能就是这种情况。该原则是确保税法建立和适用可靠的前提条件。该研究采用了教条式和法律研究方法，并分析了有关该主题的文献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.