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3.Lawmakingandinterpretation
21
theimperfectstability–itcanchangeovertime.Itsnotbeingimmune
tochangeisattested,e.g.bytheebbandflowofliteralisminthelegal
culturesoftheUK,theUS,CanadaorGermany.Finally,theparadigm
ofinterpretationdictatesalsothespecificdirectives(canons)ofinter-
pretationwhicharetobedrawnfromtheidealoftherationalityoflaw,
theembodimentofwhichinPolandistheassumptionoftheurational
lawmaker”:whatisinsidetheinterpreter’stoolkit.
Importantly,rulesofinterpretationarealsonormative,astheydeliver
reasonsforactions–formakinginterpretativedecisions.Someofthem
reflecttheidealsofpoliticalmoralitydominantinthelegalcultureand
derivetheirnormativeforcefromthevalues,10otherareofutechnical”
natureandarebasedonarbitraryconventions.Generalpreferencefor
literalinterpretationofthetaxlawprovisions,manifestinmanylegal
cultures,belongstothefirstcategory:itisputinplacetosafeguard
thevalueoflegalcertainty.However,technicalprescriptionswhich
determinewhatitpracticallymeanstoconstruetaxlawliterallytendto
bepurelyconventional.
Second,itisintheareasoflegalinterpretationandlawmakingthat
oneshouldseektheappropriate–atthesametimeefectiveandfair
–combinationofmeasurestobeemployedagainsttaxavoidance.
Tepresent-daynormativeresponsetothisphenomenoninvolves
numerousmeasures,includinglegalrules,yettheirefectivenessand
fairnessremaindisputable.Positionstakenwithregardtothisissueare
extremelydivergent:somequestiontheveryneedforextraordinary
normativereaction(e.g.claimingthatensuringproperqualityofsub-
stantivetaxlawwouldbesufcient),othersargueforenactingspecific
anti-avoidanceprovisionsoradoptingjudicialdoctrines,finallysome
claimthattheentirerangeoflegalinstrumentsshouldbeusedcon-
currentlyandinconcert.Importantly,certainregulationsaimedattax
avoidancearesubjecttorelentlesscriticismongroundsoftheirdubious
efectivenessandfairness.Objectionsareraisedinparticularagainst
10T.Gizbert-Studnicki,TeNormativityofRulesofInterpretation,[in:]M.Araszkie-
wicz,P
.Banaś,T.Gizbert-Studnicki,K.Płeszka(eds.),ProblemsofNormativity,Rulesand
Rule-Following,Springer,Dordrecht2015,pp.243-254.
