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Selected constitutional principles in the context of protection of taxpayers rights

constitutional principles of law principle of exlusive rights in the tax law and the principle of stability and certainty in the tax system principle of legal certainty stability of tax law protection of the taxpayer’s rights

This article considers selected constitutional principles in which direct concern with the protection of the taxpayer’s party from the tax perspective can be recognised. There are two principles disscussed in the paper: the principle of exlusive rights in the tax law and the principle of stability and certainty in the tax system. The first principle originates from the provision in art. 217 Constitution of the Republic of Poland, and it represents the guarantee for individuals that tax legislation will not be otherwise provided by the legislature in the regulation not the law passed by the parliament, which significantly empowers the taxpayer’s position and protects their rights. The second principle is related to the stability and certainty in the tax system. Properly applied, the principle enables the taxpayer to forsee the measures taken in their case by the authority on the basis of incidents associated with tax consequences. A further aspect of this principle disscussed in the work concerns relative stability which entails prohibition of changing the tax law during the course of the tax year, using respective/appropriate vacatio legis and with the protection of the interests of taxpayers in the process of “execution.”

Wydawnictwo Uniwersytetu Wrocławskiego

ISSN 1733-5779 ISSN 0239-6661

10.19195/1733-5779.28.12

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 28 (2019), s. 173-183

Czasopisma Naukowe w Sieci (CNS)

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