Interpretacja a konkretyzacja obowiązków na przykładzie prawa podatkowego
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Date
1991
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Interpretation and concrétisation of duties on the example of tax law
Abstract
The article attempts to determine, on the example of tax law, the role played
by interpretation and concrétisation in the process of defining legal duties. Using
theoretical constructs of a substantive norm, a competence norm and a so-called decision rule, the author reconstructs each of the above types of norms from the
provisions of tax legislation.
A tax-law substantive norm determines in a general way the contents of
a duty. A tax-law competence norm actualises this duty through conventional
acts, the undertaking of which is the element of the situation provided for in the
scope of application of this norm. Such an actualisation is always accompanied
by the concretisation of the contents of a duty defined in the substantive norm.
In turn, a decision rule regulates a technical and operative side of the concrétisation
of a duty.
Defining the relation between interpretation and concrétisation the author
comes to the conclusion that in tax law a basic role is played by concrétisation.
Interpretation is limited by the characteristic features (measurability) of terminology
appearing in tax legislation.
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Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny, 53, 1991, z. 3, s. 13-24
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0035-9629