- Tytuł:
- Lines of Interpretation for the Definition of a Household under Harmonised Excise Duty Rules in the Light of the Decisions of Polish Tax Authorities and the Case-Law of Polish Administrative Courts
- Autorzy:
- Münnich, Monika
- Powiązania:
- https://bibliotekanauki.pl/articles/2154969.pdf
- Data publikacji:
- 2022-09-15
- Wydawca:
- Akademia Leona Koźmińskiego w Warszawie
- Tematy:
-
household
judicial application of the law
literal rule
pro-EU interpretation
excise duty
tax exemption - Opis:
- This article provides only a small contribution to the inevitable scholarly discussion on whether excluding the primacy of the literal rule in favour of the priority of a pro-EU teleological interpretation in the judicial and administrative applications of Polish tax law is really reasonable. Firstly, this article sets out to discuss the stages of the transposition of the concept of a household from EU legislation into the provisions of the Excise Duty Act. Secondly, it presents the evolution in the lines of the interpretation of this term as used by tax authorities and national courts. Thirdly, it demonstrates the negative legal and fiscal consequences that are caused in practice by the definition of this term as framed by the Polish legislator.
- Źródło:
-
Krytyka Prawa. Niezależne Studia nad Prawem; 2022, 13, 3; 85-97
2080-1084
2450-7938 - Pojawia się w:
- Krytyka Prawa. Niezależne Studia nad Prawem
- Dostawca treści:
- Biblioteka Nauki
Artykuł