TY - JOUR
TI - The law-making activity of the administrative courts in tax matters
AU - Mach, Joanna
TI - The law-making activity of the administrative courts in tax matters
AB - The aim of this article is to highlight that the actual role of the administrative courts in tax matters is not only applying law, in the classical meaning, but also making law. In fact, those two terms: making law and applying law are difficult to distinguish. The question is, to what extent the administrative courts should participate in law making. The fact is, that in numerous cases judgements protect taxpayers from negative effects of tax regulations.
VL - 2016
IS - Issue 3 (3)/2016
PY - 2016
C1 - 2299-6834
SP - 37
EP - 50
UR - https://ejournals.eu/en/journal/financial-law-review/article/wokol-prawotworczej-dzialalnosci-sadow-administracyjnych-w-sprawach-podatkowych
KW - jurisprudence
KW - law-making
KW - law applying
KW - administrative court