Krytyka Prawa. Niezależne Studia nad Prawem

The Concept of Subjective Rights in Tax Law

Munnich, Monika

John Paul II Catholic University of Lublin

765.85 KB

516 downloads

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.

Metadata

Journal Krytyka Prawa. Niezależne Studia nad Prawem 
Volume 13 
Issue 2 
Issue date 6/2021 
Type Article 
Language en
DOI 10.7206/kp.2080-1084.452
ISSN 2080-1084
eISSN 2450-7938