Abstract
Although the general principles of law at first sight do not bring about numerous associations with the sphere of taxation where the processes of compliance with legal rules or applying them must end with a precise numerical result, both the relevance and the significance of these principles in the sphere of tax law are more and more noticeable. The principle of proportionality has been invoked in probably every second VAT judgment of the Court of Justice for years. The principle of legal certainty has made its way to the case law of the said court as well as the Constitutional Tribunal in Poland. The importance of other principles is definitely on the rise.
Highlights
Abstract: the general principles of law at first sight do not bring about numerous associations with the sphere of taxation where the processes of compliance with legal rules or applying them must end with a precise numerical result, both the relevance and the significance of these principles in the sphere of tax law are more and more noticeable
This article relates to two legal systems – the law of the European Union (EU) and Polish domestic law, where the former system embraces the latter and, the latter must be in conformity with the former
This is generally true as the general principles of the EU legal system must be observed by its Member States understood as legislative, executive, and judicial authorities
Summary
They are linked with basic natural ( a link with natural law), social, and political rights. This creates, at the first sight, rather limited connections with the sphere of tax law. The authors of this article prove the contrary and highlight the general principles that have already gained significance in the field of tax law, or can be expected to become far more important in this field of law in the very near future
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