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2.Comparativelawmethodology
andliteratureofthecanonlawoftheCatholicChurchregardingtheinstitutions
ofprivilegeanddispensation.Teundertakencomparativeanalysisusedthefol-
lowing:
Ȥfunctionalcomparison(commoncoreapproach);
Ȥtaxformats.
Giventhedińerencesinlegaldoctrinewithrespecttotheabove-mentioned
researchmethods,theauthorcarriedouttheanalysisincompliancewiththe
guidelinesforthesemethodsbyCarloGarbarino.8
Tefunctionalcomparisonmethodassumesthatdińerentlegalinstitutions
andpracticesinthecomparedlegalsystemsmayhaveasimilarproblem-solving
function.Ontheotherhand,similarinstitutions,evenwithidenticalnames,may
playdińerentfunctions.Terefore,thepurposeofthefunctionalcomparisonis
tofindfunctionalequivalents.9Teadoptedmethodbasedontheconfronta-
tionoftheresultsofnationalreportsallowstocarryoutananalysisofcommon
problemsandavoidananalysisoflinguisticaspectsofthecomparedinstitutions
byreferringtotheoperativerule.Tisreferenceisparticularlyimportantwhen
majorobstaclestotheapplicationofthecommoncoreapproacharetakeninto
consideration,suchasrapidlegislativechanges,complexityofaparticulartax
system,anddiversityofnationaltaxconcepts.
Byusingthefunctionalcomparisonmethodfortheresearch,itispossible
toshowsimilaritiesanddińerencesbetweeninstitutionsoftaxcancellationin
thecomparedlegalsystems.However,itisnottheobjectiveofthebooktoin-
dicateacommon(unifying)modelforthesystemsinquestion,whichhasbeen
presentedmanytimesinlegalliteratureastheunderlyinggoalofthismethod.10
Instead,theprimaryobjectiveofthemonographistopresentthesimilarities
anddińerencesbetweentheinstitutionsbeingcompared.Ten,itaimstoassess
suchsimilaritiesanddińerences11andidentifyreasonsfortheirexistence.
Tefunctionalcomparisonmethodiscomplementedbythetaxformatcom-
parisonmethod.Tetheoryoftaxformatsfocusesonlawasasocialactivity.
Aparticularformatoftaxlawistheoutcomeoftheactivityofsomegroupsor
communitiesinstitutionallyinvolvedinitscreation.Examplesoftaxformatsare
statutes,administrativeguidelines,case-law(judicialdecisions)andopinionof
scholars(legalliterature),12andprerogatives.
Teanalysisiscarriedoutatthemicro-level,i.e.atthelevelofindividual
legalinstitutions.Bycontrast,comparisonatthemacro-leveltakesplacebetween
8Garbarino,AnEvolutionaryApproachtoComparativeTaxation,687-705.
9Husa,IntroductiontoComparativeLaw,119.
10MathiasReimann,ReinhardZimmermann,TeOxfordHandbookofComparativeLaw,(Ox-
ford:OxfordUniversityPress2008),380-381.
11Sacco,Rossi,EinführungindieRechtsvergleichung,20.
12Garbarino,AnEvolutionaryApproachtoComparativeTaxation,689-691.
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