@article{ec97a20e-f1ab-47bb-8538-c3920af122c8,
author = {Szymon Obuchowski},
title = {In dubio pro tributario as a principle of tax law},
journal = {Financial Law Review},
volume = {2016},
number = {Issue 4 (4)/2016},
year = {2017},
issn = {},
pages = {46-64},keywords = {in dubio pro tributario; principles of law; the Tax Ordinance Act; deciding in favour of the tax bearer},
abstract = {This paper’s concern is focused on amajor amendment of the Tax Ordinance Act – article 2a enforced by the Act of the August 5th 2015 (Dz.U. 2015 r. poz. 1197). According to the Act’s substation, it was designed to be an introduction of a new “principle of the polish tax law” through incarnating as a part of legal system the directive of law interpretation widely known as in dubio pro tributario. The amendment aimed to strengthen the legal covers which protect tax bearers from vagueness of the tax law. Paper confronts these assumptions with theoretical achievements concerning principles of law. It points out that, contradictory to the Legislator’s claims, the new article 2a cannot be recognised as a principle of law; moreover, it raises several doubts in the other fields which together may result in its malfunctioning.},
doi = {},
url = {https://ejournals.eu/en/journal/financial-law-review/article/in-dubio-pro-tributario-jako-zasada-prawa-podatkowego}
}