Risks of Using 'Language Relief' and Plain Language Principles in the Process of Applying Tax Law – Selected Issues

Autor: Woltanowski Piotr

Publikováno v: Studies in Logic, Grammar and Rhetoric, Vol 66, Iss 2, Pp 229-241 (2021)

The level of communicativeness of official letters in the field of tax law leaves much to be desired. The article concerns the consequences of the application of “Language Relief” in the practice of applying tax law by the National Revenue Admini

Externí odkaz: https://doaj.org/article/452598fde66441b5af5575e5b0705c26

Wpływ procesu stosowania prawa na zakres uprawnień jednostki – studium przypadku / The impact of the application of the law on the scope of individual rights – case study

Autor: Wojewoda-Buraczyńska, Katarzyna

Publikováno v: Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego, seria Administracja i Zarządzanie / Scientific Journal of University of Natural Sciences and Humanities in Siedlce Series: Administration and Management. 43(116):155-165

Externí odkaz: https://www.ceeol.com/search/article-detail?id=721298

Risks of Using 'Language Relief' and Plain Language Principles in the Process of Applying Tax Law – Selected Issues

Autor: Piotr Woltanowski

Publikováno v: Studies in Logic, Grammar and Rhetoric, Vol 66, Iss 2, Pp 229-241 (2021)

The level of communicativeness of official letters in the field of tax law leaves much to be desired. The article concerns the consequences of the application of “Language Relief” in the practice of applying tax law by the National Revenue Admini

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::503ff50b6c4c59e475849f32a65928ca
https://doaj.org/article/452598fde66441b5af5575e5b0705c26

O Sistema Tributário Nacional e a Lei nº 13.655/2018: a contradição entre a exigência de segurança jurídica e a introdução do consequencialismo econômico na aplicação do Direito Tributário

Autor: Vinícius Simões Borges Espinheira Fonseca, Flávio Couto Bernardes

Publikováno v: Revista da Faculdade de Direito UFPR; v. 64, n. 3 (2019); 193-212
Revista da Faculdade de Direito UFPR
Universidade Federal do Paraná (UFPR)
instacron:UFPR

O presente trabalho trata da alteração legislativa promovida pela Lei nº 13.655/2018 no Decreto-Lei nº 4.654/1942. A referida lei acrescentou a este decreto dez novos artigos, todos igualmente pertinentes ao tema da interpretação e da aplicaç�

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8c17445692b755d13484940d71c9e7c2
https://doi.org/10.5380/rfdufpr.v64i3.66896