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ChapterI
Comparativeassumptions
1.Operativerule
Inhiscomparativeanalysis,theauthorpaidspecialattentiontothefactthat
Ctaxcancellation’maynotmeanthesameindińerentlegalsystems.Tus,in
thepresentbook,Ctaxcancellation’isunderstoodasanoperativerule,andnot
asaspecificinstitutioninaparticularlegalsystem.Teoperativeruleisoneof
theessentialtoolsofcomparativelaw.Tisruledescribesagivenphenomenon
whencountrieshavedevelopeddińerentlegalmechanismsfordealingwiththe
samespecifictaxproblem,1asinthecaseoftaxcancellation.Hence,taxcancel-
lationisunderstoodnotonlyastheexpiryoftaxliabilitiesbutalsoasperma-
nentrefraining(forbearance)fromenforcingtaxliabilitiesinthecourseoftax
collection.
Sincetaxcancellationisdefinedinthebookasanoperativerule,theterm
Ccancellation’forthepurposesofthismonographcannotbeequatedwiththe
PolishtermumorzeniewithinthemeaningofArticle59§1point8ofthePol-
ishTaxOrdinanceAct,2whichrefersonlytotheexpiryoftaxarrearsasaresult
oftheircancellation.Suchunderstandingoftheinstitutionoftaxcancellation
wouldbetoonarrowandwouldmakeitimpossibletocarryoutacomparative
analysisofthisinstitutioninitsfulldiversitypresentinthecomparedlegalsys-
tems.Terefore,thesubjectoftheanalysisisnotonlytaxarrearsbutalsoundue
taxliabilities.Inaddition,theanalysisisnotlimitedtothequestionofexpiry
oftaxliabilities,i.e.terminationoflegalrelationshipobligingthetaxpayerto
paytaxliabilities,3butalsocoverspermanentrefrainingfromcollectingtaxli-
abilities.
1CarloGarbarino,CAnEvolutionaryApproachtoComparativeTaxation:MethodsandAgenda
forResearch’
,TeAmericanJournalofComparativeLaw,57(2009),688.
2Ordynacjapodatkowa[TaxOrdinanceAct]of29August1997,consolidatedtextintheJour-
nalofLawsof2019,item900.
3HenrykDzwonkowski,MałgorzataKurzac,inHenrykDzwonkowski,ed.,Ordynacjapodat-
kowa.Komentarz[TaxOrdinanceAct:Commentary],(Warsaw:C.H.Beck2016),429.
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