Abstract
Abstract In order to achieve a desired effect of tax legal interpretation, its linguistic mechanisms are frequently insufficient. Elements of paralinguistic interpretation are more and more often indispensable. It applies inter alia when domestic tax law regulations must be verified in the light of the EU tax law. However, the study depict interpretative problems regarding the institution of remuneration of excess payments, which is regulated in Polish tax law. Considerations presented in this article confirm that legal interpretation of tax law is a complicated process. It is important to establish correct system connection between the analyzed legal regulations and other provisions, often contained in other legal acts. Moreover, it seems necessary to refer to the purpose-oriented interpretation of the law. Only then a chance for a satisfactory final result of the provision’s legal interpretation can be guaranteed. What is more, such an effect will create an element being a part of a logically composed and arranged unity.
Highlights
Tax law regulations more often than not require a complex process of interpretation to be carried out
There are numerous reasons for such a state of affairs. They differ depending on the kind of law being subject to legal interpretation
The issue looks different when domestic tax law regulations, which must be verified in the light of the EU tax law, are subject of the analysis
Summary
Tax law regulations more often than not require a complex process of interpretation to be carried out. (wyrok Naczelnego Sądu Administracyjnego z dnia 15 czerwca 2011, I FSK 894/10) Such an opinion is justified by the fact that in the case of a dispute between a tax authority and taxpayer on the amount of remuneration of excess payment, it will be crucial to refer to the legal basis of the decision awarding this amount, which could lead to an abortive statement according to which when making a decision on remuneration of excess payment, the authority would have a possibility of determining a different basis of its ascertainment or amount than in the decision on excess payment itself. Remuneration of excess payment may be due to a taxpayer if the bases to issue such a settlement are situations when the decision was issued in breach of regulations on competence, or the decision was issued without legal grounds, or it was issued in gross violation of the law, or it regards the case that was already settled before by another final decision, or the decision was directed at a person that is no longer a party to the case, or the decision was unenforceable on the day it was issued and its unenforceability is of a permanent nature
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