Open AccessGeneral principles of law and taxation
Author(s) -
Krzysztof Lasiński-Sulecki,
Wojciech Morawski,
Marek Kalinowski
Publication year - 2022
Publication title -
review of european and comparative law
Language(s) - English
Resource type - Journals
eISSN - 2657-5949
pISSN - 2545-384X
DOI - 10.31743/recl.12438
Subject(s) - law , proportionality (law) , tax law , tribunal , legal certainty , political science , relevance (law) , municipal law , certainty , public law , law and economics , economics , mathematics , double taxation , geometry
Although the general principles of law at first sight do not bring about numerous associations with the sphere of taxation where the processes of compliance with legal rules or applying them must end with a precise numerical result, both the relevance and the significance of these principles in the sphere of tax law are more and more noticeable. The principle of proportionality has been invoked in probably every second VAT judgment of the Court of Justice for years. The principle of legal certainty has made its way to the case law of the said court as well as the Constitutional Tribunal in Poland. The importance of other principles is definitely on the rise.