Zasady postępowania podatkowego a gwarancje praw podatnika na przykładzie wybranych orzeczeń sądów administracyjnych / Principles of Tax Restrictions and Warranties of Tax Rights under Examination of Selected Judgments of Administrative Courts
Journal Title: Studia Prawno-Ekonomiczne - Year 2018, Vol 107, Issue
Abstract
This paper presents the issue of guaranteeing the rights of taxpayers based on about tax rules. The objective of the research is to analyze the situation of taxpayers in terms of their use of the rights guaranteed by the procedural rules of tax law. The analyzes were made on the basis of the content of selected judgments of administrative courts. General principles of conduct are the skeletons of the whole system, making it easier to understand the meaning of the other specific solutions. In cases of legal uncertainty, conflict of laws or interpretative ambiguity, they indicate the direction of interpretation of the law. That direction is a translation of legal doubts. In a manner consistent with the most general rule-based, from which all exceptions must be interpreted strictly or even narrowly. According to the case law of the administrative courts, the procedural guarantees of the taxpayer, which are institutions providing real action in the life of every citizen, are directly related to the procedural law whose norms permit the realization of material and legal norms. According to the courts controlling the legality of decisions taken by the tax authorities, the real and perceived civic rights of the citizen, including the right to a fair and open hearing, are derived from procedural safeguards, their scope, quality and quantity. At the same time, the provisions on tax treatment can be interpreted more flexibly than substantive law under the condition that it does not thereby undermine their guarantee function as regards the legal status of the taxpayer. In the design of general principles, particularly in inquiries about the Inquisition model, it is noticeable to emphasize the duties that the authorities in charge of the proceedings and the assurances of the party’s rights in the proceedings observe. Illustratively, they are even referred to as a condensed form of procedural safeguards, and the procedural principle must have specific performance guarantees that determine its practical role in the process.
Authors and Affiliations
Łukasz Sygut
Keywords
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- EP ID EP386812
- DOI 10.26485/SPE/2018/107/8
- Views 57
- Downloads 0
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