The law-making activity of the administrative courts in tax matters

Authors

  • Joanna Mach University of Gdańsk

Keywords:

jurisprudence, law-making, law applying, administrative court

Abstract

The aim of this article is to highlight that the actual role of the administrative courts in tax matters is not only applying law, in the classical meaning, but also making law. In fact, those two terms: making law and applying law are difficult to distinguish. The question is, to what extent the administrative courts should participate in law making. The fact is, that in numerous cases judgements protect taxpayers from negative effects of tax regulations.

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Published

26.09.2016

How to Cite

Mach, J. (2016). The law-making activity of the administrative courts in tax matters. Financial Law Review, 1(3), 37–50. Retrieved from https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/946

Issue

Section

Articles