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Introduction
fortheexistenceofsimilaritiesanddińerencesregardingthesameinstitution
inthecomparedlegalsystemsand,consequently,togenerateresearchquestions
throughproblematisation.Teauthoralsosetshimselfsuchgoalsinthebook.
Tebookisthematicallydividedintotwoparts.Tefirstpartofthemono-
graphconsistsofChaptersI-IVandelaboratesoncommonissuesforallforms
oftaxcancellation,whileinthesecondpart,i.e.inChaptersV-VIII,itanalyses
particularformsoftaxcancellation:administrativetaxcancellation,debtrelief,
andinsolvencyarrangement.ChapterIpresentsnecessarycomparativeassump-
tionsconcerningthedefinitionoftaxcancellationandotherrelevantnotions,
whichareunrelatedtoaparticularlegalsystem,andpresentscomparativemeth-
odsappliedinthisbook.Tenextchaptershowssourcesoflawinthecompared
countries,withparticularemphasisontheinstitutionsofprerogativeandpar-
don.ChapterIIIdiscussestheinstitutionsofprivilegeanddispensationinthe
canonlawoftheCatholicChurch.Teseinstitutionsarethereferencepointof
thecomparativeanalysis.Telastchapterofthefirstpart(ChapterVI)analyses
theevolutionoftheinstitutionsofdiscretionandfreediscretioninthecompared
countries.TesecondpartofthebookbeginswithChapterV,whichanalyses
administrativetaxcancellation.Itisevaluatedwithparticularemphasisonthe
issuesofthelegalbasis,premisesforacancellation,andjudicialreview.Teissue
oftaxcancellationgrantedbytheministeroffinanceisexcludedfromChapter
VanddiscussedseparatelyinChapterVI.Ten,ChaptersVIIandVIIIdiscuss
possibleformsoftaxcancellationwithintheframeworkofinsolvencylaw.Chap-
terVIIpresentstheinstitutionofinsolvencyarrangementwithaparticularfocus
ontheroleofthetaxauthorityintheproceedings.Finally,ChapterVIIIanalyses
thepossibilityoftaxcancellationwithintheframeworkoftheinstitutionofdebt
relief,includingthepurposeofthisinstitutionfromthetaxlawperspective.Due
tothemultidimensionalityoftheanalysis,theauthorformulatesthefollowing
researchtheses,whichplayapivotalroleintheconductedanalysisandprovide
apointofreferencefortheconclusionsformulatedattheendofthebook:
1.Taxcancellationmaybemadeonthebasisofaprerogativeorstatute;
2.Taxcancellationisrelatedtoalegalnormorfactualcircumstancesofthecre-
ationorcollectionofataxliability;
3.Taxcancellationmaybeaprivilegeordispensation;
4.Fordecades,thecourtshavebeendecidingontaxcancellationinplaceoftax
authority.
Teanalysispresentedinthisbookisbasedonthelawasof1March2020.
