Zakres znaczeniowy zasady dostatecznej określoności prawa podatkowego a skomplikowanie prawa podatkowego
Meaningful scope of the principle of sufficient definiteness of tax law and the complexity of tax law

Summary/Abstract: When introducing new regulations to the Polish tax system, the legislatorshould observe the principle of legal certainty. Legal certainty itself is extre-mely important in tax law. It justifies the primacy of linguistic interpretationwithin this branch of law and a special legislative technique of tax regulations.The aim of this article is to show the meaning of the principle of legal certa-inty in tax law and its possible consequences on the interpretation methodsadopted in tax law and its legislative technique. The main conclusion of thisarticle is that legal certainty should be understood as the predictability of itseffects from the perspective of a professional dealing with the law. At the sametime, it is extremely important that the primacy of linguistic interpretationin tax law and the casuistic legislative technique justified by the need to en-sure legal certainty assume a different meaning of this concept. Therefore,the need for a thorough analysis of these issues should be signalled, and perhapsa change in the approach to such key issues in tax law.

• Details
• Contents