Treść książki
Przejdź do opcji czytnikaPrzejdź do nawigacjiPrzejdź do informacjiPrzejdź do stopki
Comparativeassumptions
Consequently,inordertoensureclarityofthebook,theanalysisislimited
totaxliabilitiesthatarerevenuesofcentralbudgets(thestatebudgets).Taxli-
abilitiesarearevenuesourcenotonlyforcentralbudgetsbutalsoforbudgetsof
territorialunitsotherthancountries.Anexaminationoftaxrevenuesofsuch
otherentitieswouldgreatlyexpandthesubjectoftheresearch,especiallyinthe
caseoftheUnitedKingdom(England)andGermanyduetotheirfederalnature.
Terefore,thestudyalsoleavesouttaxliabilitiesthatareasourceofrevenuefor
localgovernmentunitsinPolandandtheCzechRepublic.
Teanalysisundertakeninthisbookisnotconfinedtothetraditionalmean-
ingoftheinstitutionoftaxcancellation,i.e.theinstitutionoftaxlaw,butalso
scrutinisesitinthelightofinsolvencylawregulations.Tedirectreasonforsuch
anextensionofthescopeofresearchwastheamendmentofArticle342ofthe
InsolvencyLawAct4asof1January2016andtheentryintoforceoftheRe-
structuringLawActinPolandon1April2016,whichradicallychangedthelaw
concerningentitiesininsolvency.5AsaresultoftheamendmentofArticle342
oftheInsolvencyLawAct,thePolishtaxauthority,likethetaxauthoritiesinthe
otherdiscussedlegalsystems,nolongerenjoyspreferentialrighttosatisfyitstax
liabilitiesoverprivatelawliabilitiesinliquidationproceedings.Telossofthe
privilegehasincreasedtheprobabilityofenteringintoaninsolvencyarrange-
mentinvolvingtaxliabilities.Inaddition,therehasbeenaconstantdevelopment
oftheso-calledconsumerinsolvency,whichincludestaxliabilities.Terefore,an
analysisoftheissuesrelatedtotaxcancellationshouldalsoincludeinsolvency
lawregulations,astheycanbeusedtoannulatax.Germanlegaldoctrinealso
indicatesthattaxcancellationmustbeanalysedfromtheviewpointofnotonly
taxlawbutalsoinsolvencylaw.6SomeGermanscholarsevenbelievethatifthe
taxauthorityhasrefusedtocanceltaxliabilities,thetaxpayershouldattemptto
cancelthemwiththehelpoftheinsolvencylaw.7
2.Comparativelawmethodology
Comparativeresearchwasbasedprimarilyonthefollowingmethods:critical
analysisofPolish,German,Czech,andEnglishlegalprovisions;legalliterature
andcase-lawconcerningtheinstitutionoftaxcancellation;andlegalprovisions
4Prawoupadłościowe[InsolvencyLawAct]of28February2003,consolidatedtextinthe
JournalofLawsof2019,item498.
5AleksandraMachowska,ed.,Praworestrukturyzacyjneiupadłościowe.Zagadnieniapraktycz-
ne[RestructuringandInsolvencyLaw:PracticalIssues],(Warsaw:WoltersKluwer2016),23.
6CarlGerber,StundungundErlassvonSteuern[DefermentandCancellationofTaxes],(Stutt-
gart:RichardBoorbergVerlag2006),59.
7RüdigerWienberg,KaiDellit,inReinhardBork,GerritHölzle,HandbuchInsolvenzrecht
[HandbookofInsolvencyLaw],(Cologne:RWSVerlag2014),869.
16
