Selected criteria for classifying tax law interpretation instruments in Polish tax law – part 2
Abstract
This article attempts to provide a comprehensive overview of the tax law interpretation instruments present in Polish tax law. It aims to highlight that, due to the dynamic development of this group of institutions in recent years, it is possible to consider them as a system. On the one hand, this allows them to be analysed as a whole, and on the other, it places several requirements on the lawmaker. Based on these foundations, the study aims to propose, explain and apply several criteria that can be used to classify the institutions which constitute the system of tax law interpretation instruments. Their use allows conclusions to be drawn from the relationships observed. These are presented in the second part of the study, which summarises the entire research. This article, which constitutes the second part of the study, applies to the elements comprising the system of tax law interpretation instruments in Polish tax law the criteria distinguished in the first part relating to the subject matter and scope of impact of individual instruments, criteria related to the strength of the impact of protective instruments on the tax situation of addressees, and criteria related to the passage of time. The classification is summarised by conclusions based on the observed characteristics of the entire system of tax law interpretation instruments. Within their scope, the following can be observed: A considerable degree of expansion and complexity can be observed concerning the system of tax law interpretation instruments taken as a whole. The practice of their use does not justify the existence of some of them. The system includes instruments that have not yet been used, despite several years of the regulations governing them being in force. Its expansion is being carried out at the expense of limiting the scope of the main interpretation institution, which is individual tax rulings, leading to a kind of fragmentation of tax law and linking numerous institutions to selected taxes only. Some of the differences in the structure of protective instruments can be seen as unjustified. The considerable complexity of the system can be linked to the dynamic development of tax law in recent years, but when introducing further amendments to the regulations governing it, it is advisable to pay greater attention to tax law interpretation instruments as a whole, including considerations given to whether it is necessary to maintain such a large number of institutions of this kind in Polish tax law.
Keywords:
tax law, tax rulings, tax law interpretation instruments, classification criteria, system of tax law interpretation instrumentsReferences
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