General Tax Interpretation in Poland : selected legal financial issues

Abstract

Regardless of the country of origin of the tax law, it always remains the interference law. It is meant to create social relationships non-existing beyond it1. The essence of these relationships demonstrates itself in the fact, that state representations imposing the obligation of tax performance upon a particular subject do not establish a simultaneous obligation of ensuring an immediate reciprocal performance for the subject benefit from the side of state or any local administrative unit2. A specific character of the legal tie, that is being established between the addressee of norm - a taxpayer /in some cases also with other subjects, i.e. other taxpayers, collectors or successors in right / and a legislator demands the acceptance of, on the one hand for the needs of tax law a closed system of sources and, on the other hand, the conditions of their interpretation (taking into consideration that legal norms resulting for the system of sources are not always transparent in spite of aiming at such transparency). The issue becomes crucial wherever, beside the local legal regulations, the subjects are obliged to use norms of foreign law as well. In the conditions of Poland or other countries that are the members of the European Union it implies that using the tax law and explaining its contents procedure should be based on respecting both constitution resolutions as well as norms of the European Union law.