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

Mach Joanna
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Mach Joanna: Studentka IV roku studiów doktoranckich na Wydziale Prawa Uniwersytetu Gdańskiego

Financial Law Review, 2016, vol. 1, issue 3, 37-50

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.

Keywords: jurisprudence; law-making; law applying; administrative court (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:finlaw:v:1:y:2016:i:3:p:37-50:n:4

DOI: 10.1515/flr-2016-0016

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