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The Concept of Subjective Rights in Tax Law

Monika Munnich

2021

( 2 )

DOI: 10.7206/kp.2080-1084.452

https:/doi.org/10.7206/kp.2080-1084.452

Abstract

The aim of this article is to answer the question whether taxpayers are entitled to any subjective rights that are overtly, unambiguously and legibly laid down in tax law. The author presents the title issue by analysing a broad base of judicature by
Poland’s CT, the EUCJ and Poland’s administrative courts, also discussing the relevant literature concerning subjective rights as coded in the provisions of the Polish Constitution and tax law. Taxpayers’ subjective rights may constitute an effective protection measure not only vis-a-vis the administrative discretion of tax authorities, but also in the event of their abuse of administrative power in relations with entities obliged to pay levies.

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O problematyce nadpłat powstałych w związku z orzeczeniami Trybunału Konstytucyjnego

Rafał Dowgier

2019

( 2 )

DOI: 10.7206/kp.2080-1084.304

https:/doi.org/10.7206/kp.2080-1084.304

Abstract

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Krytyka Prawa. Niezależne Studia nad Prawem

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