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Introduction
Aninitialreasonforundertakingresearchontaxcancellation(BritishEnglish:
extra-statutoryconcession,Polish:umorzeniezobowiązaniapodatkowego,Ger-
man:Steuererlass,Czech:prominutídaňe)wastheentryintoforceoftheRe-
structuringLawAct1inPolandon1January2016.TeActcreatednewpossi-
bilitiestocanceltaxliabilitieswithintheframeworkofinsolvencyarrangement.
However,theActdidnottakeintoaccountthecharacteristicsoftaxliabilities.2
SuchlegalcircumstancesinPolandledtotheundertakingofresearchinorderto
presentacomprehensiveanalysisoftheinstitutionoftaxcancellation.Teneed
forthisresearchwasparticularlyevidentinthecaseoftaxcancellationunder
insolvencylaw,whichisnotpartoftaxlaweveninthesensulargosense.
TeissueoftaxcancellationdoesnotonlyconcernthePolishlegalsystem
butalsootherlegalsystems,sotheresearchpresentedhereisofacomparative
nature.Althoughthereasonsforundertakingtheresearchwasrelatedtothe
above-mentionedspecificproblemofthePolishlaw,thebookattemptstopresent
theinstitutionoftaxcancellationinabroadercontext,withoutfavouringapri-
orianyofthelegalsystemsunderconsideration.Tus,theresearchgoesbeyond
thespecificproblemsofthePolishlaw,anditisthereforejustifiedtopresent
theresultsofthesestudiesinabookinEnglish.Inordertocarryoutacom-
parativeanalysisoftheinstitutionoftaxcancellationconsideringitshistorical
development,theauthorchoselegalsystemsofthefollowingfourcountries:Po-
land,Germany,theCzechRepublic,andEngland.Whenselectinglegalsystems
forthecomparativeanalysis,theauthorconsideredtheneedfordiversity.Itwas
necessarytochooselegalsystemsofcountriesthatdińersignificantlyfromeach
otherwithinthescopeoftheinstitutionbeingcompared.3Ontheotherhand,
1Praworestrukturyzacyjne[RestructuringLawAct]of15May2015,consolidatedtextinthe
JournalofLawsof2019,item243.
2PiotrBuława,CRestrukturyzacjazobowiązańpodatkowychwświetlenowegoPrawarestruk-
turyzacyjnego-zmianysystemowe’[RestructuringoftaxliabilitiesinlightofthenewRestructur-
ingLawAct—systemicchanges],MonitorPrawniczy9(2016),supp20-24.
3JaakkoHusa,ANewIntroductiontoComparativeLaw(Oxford:HartPublishing2015),124.
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