ISTOTA I CHARAKTER PRAWNY TAK ZWANEJ MILCZĄCEJ INTERPRETACJI PODATKOWEJ
Loading...
Date
2009
Authors
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
ESSENCE AND LEGAL NATURE OF THE SO-CALLED SILENT TAX INTERPRETATION
Abstract
The term “advance tax rulings” encountered in Anglo-Saxon legal texts on tax law denotes a form
of an official construction of the law applied by tax offices. Its recent global development is rooted in
the growing complexity of tax regulations. In individual states, however, tax, or revenue offices, still
relay on different (their own) constructions of tax law and related to it fiscal administrative
regulations.
Polish tax law provides for tax offices issuing binding constructions, or interpretations, of tax law
regulations in individual cases. Failure to issue a relevant interpretation of law within three months
is regarded as a legal fiction of the rightfulness of the position of the questioning party.
The construction, or interpretation, of the law binding in the Polish legal regulations regarding
the so called “silent interpretation” is a subject of numerous academic and judicial disputes. In the
paper the author attempts to explain the essence and legal nature of “silent interpretation” and to
order some of the problems that have arise when fair and reliable information on the legal
construction of certain tax regulations is sought. It is still necessary, however, to make some
appropriate changes (amendments) in the existing tax law.
Description
Sponsor
Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 71, 2009, z. 3, s. 69-80