Ocena projektu Kodeksu podatkowego prof. Paula Kirchhofa
Review of the bill for the Tax Code by Prof. Paul Kirchhof
Author(s): Krzysztof CieńSubject(s): Law, Constitution, Jurisprudence
Published by: Kancelaria Sejmu
Keywords: code;taxes;tax system
Summary/Abstract: The opinion criticizes choosing a code as the form of regulating substantive tax law. In the author’s opinion, the bill for the Tax Code presented by Professor Paul Kirchhof does not meet many of the formal conditions for a legal act, such as the appropriate grouping of legal issues, completeness of the legal act, terminological unity, precision of language, clarity, and comprehensibility of legal provisions. After an analysis of the proposed code solutions, it was found that flawed legal solutions predominate among them.
Journal: Zeszyty Prawnicze BAS
- Issue Year: 80/2023
- Issue No: 4
- Page Range: 136-164
- Page Count: 29
- Language: Polish
