Międzynarodowe źródła inspiracji zmian prawa podatkowego
- Issue date
- 2006
- Publisher
-
Oficyna Wydawnicza AFM
- Source
-
Studia Prawnicze. Rozprawy i materiały 2006, nr 1, s. 13-25.
- ISSN
-
1689-8052
- Subjects
- Ekonomia; Prawo; Stosunki międzynarodowe
Abstract
International relations greatly affect the form of tax law in each State.
They are a source of inspiration to the government and politicians for
making changes to tax legislation. The study of the influence of international
relations on the form of specified tax law institutions enables
one to ascertain the existence of various sources of inspiration for the
modifications made. Among them, jurisdiction of the European Court
of Justice is especially worth paying attention to. Under the influence
of this jurisdiction new tax law institutions originate in European
countries.
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