<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The principle of proportionality plays a key role in shaping the principles of the tax law system, as it is an important element in the protection of taxpayer’s rights. The interpretation directive related to the principle of proportionality has a doctrinal, normative, and jurisprudential character. It is an EU and constitutional standard and should become a rule used on a daily basis in the practice of tax authorities. As a general principle of tax law, it is addressed to the legislative, executive, and judicial authorities. The article analyses the case law of the CJEU, the Constitutional Tribunal and the Supreme Administrative Court, which leads to the following conclusions. The CJEU quite often refers to the principle of proportionality in its jurisprudence and has developed a jurisprudence doctrine based on the doctrine of law. The Constitutional Tribunal, although in a limited scope, also employs the principle of proportionality. In disputes between tax authorities and taxpayers, Polish administrative courts apply the principle of proportionality using a pro-EU and pro-constitutional interpretation.</p>
</abstract>

The principle of proportionality plays a key role in shaping the principles of the tax law system, as it is an important element in the protection of taxpayer’s rights. The interpretation directive related to the principle of proportionality has a doctrinal, normative, and jurisprudential character. It is an EU and constitutional standard and should become a rule used on a daily basis in the practice of tax authorities. As a general principle of tax law, it is addressed to the legislative, executive, and judicial authorities. The article analyses the case law of the CJEU, the Constitutional Tribunal and the Supreme Administrative Court, which leads to the following conclusions. The CJEU quite often refers to the principle of proportionality in its jurisprudence and has developed a jurisprudence doctrine based on the doctrine of law. The Constitutional Tribunal, although in a limited scope, also employs the principle of proportionality. In disputes between tax authorities and taxpayers, Polish administrative courts apply the principle of proportionality using a pro-EU and pro-constitutional interpretation.

The Contemporary Significance of the Principle of Proportionality in Tax Law

Białostockie Studia Prawnicze

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

{"article-title":"The Contemporary Significance of the Principle of Proportionality in Tax Law"}

The principle of proportionality plays a key role in shaping the principles of the tax law system, as it is an important element in the protection of...

The Contemporary Significance of the Principle of Proportionality in Tax Law

Published Online: Nov 26, 2021

Page range: 37 - 51

Received: Apr 11, 2021

Accepted: Jul 10, 2021

DOI: https://doi.org/10.15290/bsp.2021.26.04.03

Keywords
Constitutional Tribunal, jurisprudence of the Court of Justice of the European Union, normative and doctrinal approach to the principle of proportionality, principle of proportionality, Supreme Administrative Court

© 2021 Artur Mudrecki, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The Contemporary Significance of the Principle of Proportionality in Tax Law

Published Online: Nov 26, 2021

Page range: 37 - 51

Received: Apr 11, 2021

Accepted: Jul 10, 2021

DOI: https://doi.org/10.15290/bsp.2021.26.04.03

KeywordsConstitutional Tribunal, jurisprudence of the Court of Justice of the European Union, normative and doctrinal approach to the principle of proportionality, principle of proportionality, Supreme Administrative Court

© 2021 Artur Mudrecki, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
Constitutional Tribunal, jurisprudence of the Court of Justice of the European Union, normative and doctrinal approach to the principle of proportionality, principle of proportionality, Supreme Administrative Court