The role of tax law jurisprudence
| Authors | |
|---|---|
| Year of publication | 2015 |
| Type | Article in Proceedings |
| Conference | Prawo finansowe wobec wyzwań XXI wieku - The financial law towards challenges of the XXI century |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | tax; tax law; jurisprudence |
| Description | Views on the interpretation and application of tax law norms often vary. The jurisprudence in the area of taxes seems to be more and more relevant for the application of tax law norms. But it is necessary to accent that law in Central European countries is based on the European continental legal culture principles. Jurisprudence belongs to the process of application of law, and not to the process of (tax) law design and drafting. The jurisprudence is just a part of interpretation tax law area. The legal text must be clear and understandable to that extent that it cannot be replaced by the jurisprudence; in any case, case law cannot change the text of legal norms. Only in this way it is possible to observe the principle of legitimate expectations. |
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