Open AccessThe standstill clause mechanism on the example of the tax on civil law transactions as applied to capital contributions
Author(s) -
Kacper Kanka
Publication year - 2016
Publication title -
financial law review
Language(s) - English
Resource type - Journals
ISSN - 2299-6834
DOI - 10.1515/flr-2016-0018
Subject(s) - derogation , law , tax law , legislation , civil law (civil law) , common law , interpretation (philosophy) , political science , law and economics , order (exchange) , public law , economics , computer science , double taxation , programming language , finance
This article contains general characteristics of both the standstill clause, in particular its objectives and functions regarding tax law, as well as a description of the mechanism of its application. At the end, the article contains proposals for both the direct subject of this work and the impact of the case law of the ECJ on the interpretation and application of the EU law and national legislation which implements this law. As stated in the article, proper application of the standstill clause should be preceded by a thorough analysis of the EU law, national provisions and case law of the ECJ. In the article, in order to ensure the transparency of the process, a test has been proposed the results of which should indicate whether the national provisions constitute the so-called permitted derogation. Current rules relating to Polish tax on civil law transactions are partially incompatible with EU rules - they do not constitute a permitted derogation and should not be used.