Interpretation of tax law 2200-7C6
The purpose of the conversatorium is to present selected matters related to the interpretation of tax law, both from theoretical, as well as practical point of view. The course encompasses, in particular, the following issues:
1. Basic terms related to theory of the interpretation of law
2. The system of the sources of the law and the validation directives. Relation between the tax law and other areas of law
3. Types of interpretation of the tax law
4. The logico-linguistic interpretation of the tax law. Definitions in the tax law
5. The systemic interpretation
6. The functional interpretation
7. The historical interpretation
8. The interpretation guidelines and the conflict directives. The problem of the principle of resolving doubts in favor of the taxpayer
9. The concept of the autonomy of the tax law. Economic interpretation of the tax law
10. The problem of general clauses in tax law
11. The problem of analogy
12. The interpretation of tax law with relation to Constitution and European Union law
13. The interpretation of tax treaties
14. Advance tax rulings. Judicial interpretation of tax law
Type of course
Mode
Prerequisites (description)
Course coordinators
Learning outcomes
Student:
1. Has a knowledge about the fundamental methods of the interpretation of the tax law
2. Is able to interpret the tax law with regard to the different methods of interpretation
3. Justifies the adopted interpretation with references to the interpretation directives
4. Distinguishes the correct interpretation and the incorrect interpretation
5. Evaluates tax law regulations from the point of view of their possible interpretations using the rules applicable to tax law
Assessment criteria
Presence.
Bibliography
Basic:
Ryszard Mastalski, Stosowanie prawa podatkowego, Warszawa 2008
Bogumił Brzeziński, Wykładnia prawa podatkowego, Warszawa 2013
Optional:
1. Maciej Zieliński, Wykładnia prawa. Zasady, reguły, wskazówki, Warszawa 2010
2. Dobrosława Antonów, Wykładnia prawa podatkowego po wstąpieniu Polski do Unii Europejskiej, Warszawa 2009
3. T. Dębowska-Romanowska, Prawo finansowe. Część konstytucyjna wraz z częścią ogólną, Warszawa 2010
4. B. Brzeziński, Szkice z wykładni prawa podatkowego, Gdańsk 2002
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: