Abstrakt: | An initial reason for undertaking research on tax cancellation (British English:
extra-statutory concession, Polish: umorzenie zobowiązania podatkowego, German:
Steuererlass, Czech: prominutí daňe) was the entry into force of the Restructuring
Law Act1 in Poland on 1 January 2016. The Act created new possibilities
to cancel tax liabilities within the framework of insolvency arrangement.
However, the Act did not take into account the characteristics of tax liabilities.2
Such legal circumstances in Poland led to the undertaking of research in order to
present a comprehensive analysis of the institution of tax cancellation. The need
for this research was particularly evident in the case of tax cancellation under
insolvency law, which is not part of tax law even in the sensu largo sense.
The issue of tax cancellation does not only concern the Polish legal system
but also other legal systems, so the research presented here is of a comparative
nature. Although the reasons for undertaking the research was related to the
above-mentioned specific problem of the Polish law, the book attempts to present
the institution of tax cancellation in a broader context, without favouring a priori
any of the legal systems under consideration. Thus, the research goes beyond
the specific problems of the Polish law, and it is therefore justified to present
the results of these studies in a book in English. In order to carry out a comparative
analysis of the institution of tax cancellation considering its historical
development, the author chose legal systems of the following four countries: Poland,
Germany, the Czech Republic, and England. When selecting legal systems
for the comparative analysis, the author considered the need for diversity. It was
necessary to choose legal systems of countries that differ significantly from each
other within the scope of the institution being compared.3 On the other hand, the author kept in mind the practical comparability of institutions existing in
different countries. The comparative approach may have some limitations caused
by the fact that it is not possible to entirely cross cultural borders.4 Due to the
above limitations, the analysis covers legal systems of selected European countries
and not countries from other cultures.
When making the selection of legal systems to be compared, it was essential
to choose countries representing two primary legal cultures of the world.5 The
analysis covers Germany as regards the continental (Romano-Germanic) legal
system and England as regards the common law. The author extended the comparison
to the legal system of the Czech Republic, which, like the German and
Polish legal systems, belongs to the continental legal culture but is also the ‘successor’
to the socialist legal culture that played the role of a separate legal culture
in the 20th century.6
The primary objectives of the book are to assess the institution of tax cancellation
in the analysed legal systems and compare the conditions of its application.
The broad scope of the objectives comes from a postulate by Rodolfo Sacco,
who claims that the primary aim of comparative law as a science is to acquire
knowledge about legal systems. The results of this research may be applied in
practice, but not necessarily so.7 The Cultural Manifesto of Comparative Law adopted
by Italian comparatists in Trento in 1987, commonly known as ‘Thesis of
Trento’ (Italian: Tesi di Trento), confirms Sacco’s postulate.8 The proposed expansion
of knowledge should not be understood in comparative law as a presentation
of regulations of different legal systems, i.e. as a study at the first (essential)
stage of comparative law research according to the scale of the depth of the study
adopted by Husa.9 Comparative law research at the fourth and fifth stages, as
specified by Husa, aims to explain with the help of auxiliary sciences the reasons for the existence of similarities and differences regarding the same institution
in the compared legal systems and, consequently, to generate research questions
through problematisation. The author also sets himself such goals in the book.
The book is thematically divided into two parts. The first part of the monograph
consists of Chapters I-IV and elaborates on common issues for all forms
of tax cancellation, while in the second part, i.e. in Chapters V-VIII, it analyses
particular forms of tax cancellation: administrative tax cancellation, debt relief,
and insolvency arrangement. Chapter I presents necessary comparative assumptions
concerning the definition of tax cancellation and other relevant notions,
which are unrelated to a particular legal system, and presents comparative methods
applied in this book. The next chapter shows sources of law in the compared
countries, with particular emphasis on the institutions of prerogative and pardon.
Chapter III discusses the institutions of privilege and dispensation in the
canon law of the Catholic Church. These institutions are the reference point of
the comparative analysis. The last chapter of the first part (Chapter VI) analyses
the evolution of the institutions of discretion and free discretion in the compared
countries. The second part of the book begins with Chapter V, which analyses
administrative tax cancellation. It is evaluated with particular emphasis on the
issues of the legal basis, premises for a cancellation, and judicial review. The issue
of tax cancellation granted by the minister of finance is excluded from Chapter
V and discussed separately in Chapter VI. Then, Chapters VII and VIII discuss
possible forms of tax cancellation within the framework of insolvency law. Chapter
VII presents the institution of insolvency arrangement with a particular focus
on the role of the tax authority in the proceedings. Finally, Chapter VIII analyses
the possibility of tax cancellation within the framework of the institution of debt
relief, including the purpose of this institution from the tax law perspective. Due
to the multidimensionality of the analysis, the author formulates the following
research theses, which play a pivotal role in the conducted analysis and provide
a point of reference for the conclusions formulated at the end of the book:
1. Tax cancellation may be made on the basis of a prerogative or statute;
2. Tax cancellation is related to a legal norm or factual circumstances of the creation
or collection of a tax liability;
3. Tax cancellation may be a privilege or dispensation;
4. For decades, the courts have been deciding on tax cancellation in place of tax
authority.
The analysis presented in this book is based on the law as of 1 March 2020. |