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Krytyka Prawa. Niezależne Studia nad Prawem

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Year 12/2024 
Volume 16 
Issue 4

In Search of a Strategy for the Interpretation of Tax Law by Courts

Bogumił Brzeziński
Jagiellonian University, Nicolaus Copernicus University in Toruń (Poland)

Agnieszka Fraczak
Jagiellonian University

12/2024 16 (4) Krytyka Prawa. Niezależne Studia nad Prawem

DOI 10.7206/kp.2080-1084.720

Article contents

Abstract

Legal certainty is one of the fundamental values of a democratic state governed by the rule of law, and striving to achieve it at the highest possible level is highly desirable. An essential factor influencing the degree of legal certainty is the predic­tability of judicial decisions. This is particularly significant for taxpayers, as it reduces the level of legal uncertainty. It is also relevant from a macroeconomic perspective, as a lack of legal certainty hampers a country’s potential for growth.
This paper analyses the state of Polish administrative courts’ practice of inter­preting tax law, which the authors consider unsatisfactory. It also offers a critical review of selected scholarly views on specific issues related to the core subject addressed.

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APA style

Brzeziński, Bogumił & Fraczak, Agnieszka (2024). In Search of a Strategy for the Interpretation of Tax Law by Courts. (2024). In Search of a Strategy for the Interpretation of Tax Law by Courts. Krytyka Prawa. Niezależne Studia Nad Prawem, 16(4), 57-75. https://doi.org/10.7206/kp.2080-1084.720 (Original work published 12/2024AD)

MLA style

Brzeziński, Bogumił and Fraczak, Agnieszka. “In Search Of A Strategy For The Interpretation Of Tax Law By Courts”. 12/2024AD. Krytyka Prawa. Niezależne Studia Nad Prawem, vol. 16, no. 4, 2024, pp. 57-75.

Chicago style

Brzeziński, Bogumił and Fraczak, Agnieszka. “In Search Of A Strategy For The Interpretation Of Tax Law By Courts”. Krytyka Prawa. Niezależne Studia Nad Prawem, Krytyka Prawa. Niezależne Studia nad Prawem, 16, no. 4 (2024): 57-75. doi:10.7206/kp.2080-1084.720.

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