Prawotwórcze oddziaływanie orzecznictwa na kształt prawa podatkowego
| dc.contributor.author | Kostecki, Apoloniusz | |
| dc.date.accessioned | 2020-02-12T11:24:17Z | |
| dc.date.available | 2020-02-12T11:24:17Z | |
| dc.date.issued | 2007 | |
| dc.description.abstract | The analysis of jurisdiction of national supreme courts as well as jurisdiction of European Court of Justice allows to state that two main approaches - conservative and modern (evolutionary) - have appeared. The latter is especially noteworthy. It creates new tax law institutions in accordance with requirements of a democratic state ruled by law. The modern approach (trend) is a source of two interesting tax law institutions; the first is known as the agreement between the taxpayer and tax administration and the second is the institution of conditional unlimited tax duty. The former, which is a particular type of a public law agreement, has been created by jurisdiction of German Supreme Court of Financial Law (Bundesfinanzhof), while the latter one - by jurisdiction of European Court of Justice and it has been implemented in tax law systems of the EU members. | pl |
| dc.identifier.citation | Studia Prawnicze. Rozprawy i materiały 2007, nr 1, s. 239-254. | pl |
| dc.identifier.issn | 1689-8052 | pl |
| dc.identifier.uri | http://hdl.handle.net/11315/27652 | |
| dc.language.iso | pl | pl |
| dc.publisher | Oficyna Wydawnicza AFM | pl |
| dc.rights | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/pl/ | * |
| dc.subject | orzecznictwo sądowe | pl |
| dc.subject | prawo podatkowe | pl |
| dc.subject | Europejski Trybunał Sprawiedliwości | pl |
| dc.subject.other | Ekonomia | pl |
| dc.subject.other | Finanse i rachunkowość | pl |
| dc.subject.other | Prawo | pl |
| dc.title | Prawotwórcze oddziaływanie orzecznictwa na kształt prawa podatkowego | pl |
| dc.type | Artykuł |