Matches in SemOpenAlex for { <https://semopenalex.org/work/W3217014765> ?p ?o ?g. }
Showing items 1 to 71 of
71
with 100 items per page.
- W3217014765 endingPage "51" @default.
- W3217014765 startingPage "37" @default.
- W3217014765 abstract "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." @default.
- W3217014765 created "2021-12-06" @default.
- W3217014765 creator A5023215857 @default.
- W3217014765 date "2021-11-26" @default.
- W3217014765 modified "2023-10-15" @default.
- W3217014765 title "The Contemporary Significance of the Principle of Proportionality in Tax Law" @default.
- W3217014765 cites W4301911951 @default.
- W3217014765 cites W595331111 @default.
- W3217014765 doi "https://doi.org/10.15290/bsp.2021.26.04.03" @default.
- W3217014765 hasPublicationYear "2021" @default.
- W3217014765 type Work @default.
- W3217014765 sameAs 3217014765 @default.
- W3217014765 citedByCount "1" @default.
- W3217014765 countsByYear W32170147652022 @default.
- W3217014765 crossrefType "journal-article" @default.
- W3217014765 hasAuthorship W3217014765A5023215857 @default.
- W3217014765 hasBestOaLocation W32170147651 @default.
- W3217014765 hasConcept C162324750 @default.
- W3217014765 hasConcept C170706310 @default.
- W3217014765 hasConcept C17744445 @default.
- W3217014765 hasConcept C177986884 @default.
- W3217014765 hasConcept C183763965 @default.
- W3217014765 hasConcept C18650270 @default.
- W3217014765 hasConcept C190253527 @default.
- W3217014765 hasConcept C199539241 @default.
- W3217014765 hasConcept C2776211767 @default.
- W3217014765 hasConcept C2776360696 @default.
- W3217014765 hasConcept C2777438998 @default.
- W3217014765 hasConcept C48764862 @default.
- W3217014765 hasConcept C51303962 @default.
- W3217014765 hasConcept C55674860 @default.
- W3217014765 hasConcept C58583792 @default.
- W3217014765 hasConcept C71043370 @default.
- W3217014765 hasConceptScore W3217014765C162324750 @default.
- W3217014765 hasConceptScore W3217014765C170706310 @default.
- W3217014765 hasConceptScore W3217014765C17744445 @default.
- W3217014765 hasConceptScore W3217014765C177986884 @default.
- W3217014765 hasConceptScore W3217014765C183763965 @default.
- W3217014765 hasConceptScore W3217014765C18650270 @default.
- W3217014765 hasConceptScore W3217014765C190253527 @default.
- W3217014765 hasConceptScore W3217014765C199539241 @default.
- W3217014765 hasConceptScore W3217014765C2776211767 @default.
- W3217014765 hasConceptScore W3217014765C2776360696 @default.
- W3217014765 hasConceptScore W3217014765C2777438998 @default.
- W3217014765 hasConceptScore W3217014765C48764862 @default.
- W3217014765 hasConceptScore W3217014765C51303962 @default.
- W3217014765 hasConceptScore W3217014765C55674860 @default.
- W3217014765 hasConceptScore W3217014765C58583792 @default.
- W3217014765 hasConceptScore W3217014765C71043370 @default.
- W3217014765 hasIssue "4" @default.
- W3217014765 hasLocation W32170147651 @default.
- W3217014765 hasLocation W32170147652 @default.
- W3217014765 hasOpenAccess W3217014765 @default.
- W3217014765 hasPrimaryLocation W32170147651 @default.
- W3217014765 hasRelatedWork W2117534238 @default.
- W3217014765 hasRelatedWork W2381926070 @default.
- W3217014765 hasRelatedWork W2491889390 @default.
- W3217014765 hasRelatedWork W2563577397 @default.
- W3217014765 hasRelatedWork W2605427376 @default.
- W3217014765 hasRelatedWork W2961201080 @default.
- W3217014765 hasRelatedWork W3123246597 @default.
- W3217014765 hasRelatedWork W3123758297 @default.
- W3217014765 hasRelatedWork W3136955364 @default.
- W3217014765 hasRelatedWork W3217014765 @default.
- W3217014765 hasVolume "26" @default.
- W3217014765 isParatext "false" @default.
- W3217014765 isRetracted "false" @default.
- W3217014765 magId "3217014765" @default.
- W3217014765 workType "article" @default.