General principles of law and taxation

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dc.contributor.authorLasiƄski-Sulecki, Krzysztof
dc.contributor.authorMorawski, Wojciech
dc.contributor.authorPrejs, Ewa
dc.date.accessioned2022-04-13T11:13:59Z
dc.date.available2022-04-13T11:13:59Z
dc.date.issued2022
dc.description.abstractAlthough the general principles of law at first sight do not bring about numerous associations with the sphere of taxation where the processes of compliance with legal rules or applying them must end with a precise numerical result, both the relevance and the significance of these principles in the sphere of tax law are more and more noticeable. The principle of proportionality has been invoked in probably every second VAT judgment of the Court of Justice for years. The principle of legal certainty has made its way to the case law of the said court as well as the Constitutional Tribunal in Poland. The importance of other principles is definitely on the rise.pl
dc.identifier.citation"Review of European and Comparative Law", 2022, T. 48, nr 1, s. 85-101pl
dc.identifier.doi10.31743/recl.12438
dc.identifier.urihttp://hdl.handle.net/20.500.12153/2979
dc.language.isoenpl
dc.publisherWydawnictwo KULpl
dc.rightsUznanie autorstwa-UĆŒycie niekomercyjne-Bez utworĂłw zaleĆŒnych 3.0 Polska*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/pl/*
dc.subjectprinciplespl
dc.subjectrulespl
dc.subjectproportionalitypl
dc.subjectlegal certaintypl
dc.titleGeneral principles of law and taxationpl
dc.typeinfo:eu-repo/semantics/articlepl
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Review of European and Comparative Law, 2022, Vol. 48, No 1