Problematyka recepcji europejskich regulacji podatkowych do polskiego porządku prawnego
The issue of the reception of European tax regulations to the Polish legal system

Author(s): Roman Szumlakowski
Subject(s): Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: tax law; closed source directory of tax law; conflict of norms in tax law
Summary/Abstract: The closed source directory of tax law in the Republic of Poland on the basis of Art. 87 of the Constitution does not give a clear answer how tax authorities should apply the tax law in the event of a collision of norms derived from ratified international agreements with national tax law, or in the case of conflict of norms derived from the international tax agreements with provisions of the EU law.

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