Prawotwórcza rola orzecznictwa Naczelnego Sądu Administracyjnego w sprawach podatkowych
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Date
1993
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Journal Title
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Publisher
Wydział Prawa i Administracji UAM
Title alternative
The law-making role of the Supreme Administrative Court's case-law in tax matters
Abstract
The problems of "unwritten legal sources" was overlooked in the Polish legal scholarship
during the period of real socialism. This was i.a. due to ideological reasons.
Currently the assertion that the Supreme Administrative Court makes no law, but only applies
the written law is increasingly dubious. The recognition of the law-making role of an administrative
court's case-law does not mean that a judge is not bound by the written law. Nonetheless,
he is obliged to control tax law from the "lex falsa lex non est" standpoint.
The law-making role of the Supreme Administrative Court's case-law takes various forms,
which consist i.a. in: the refusal to apply legislative acts in case of their incompatibility with the
constitution and/or statutes; enacting precedents; ruling on the validity of the local self-government's
tax legislation; the impact of case-law on the practice of applying tax law.
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Sponsor
Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny, 55, 1993, z. 4, s. 33-42