In Dubio Pro Tributario/In Dubio Mitius as a Rule of Reasoning in Tax Law Interpretation
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F23%3A10465194" target="_blank" >RIV/00216208:11220/23:10465194 - isvavai.cz</a>
Výsledek na webu
<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=io4at6~-IF" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=io4at6~-IF</a>
DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
In Dubio Pro Tributario/In Dubio Mitius as a Rule of Reasoning in Tax Law Interpretation
Popis výsledku v původním jazyce
The article is devoted to the principle of in dubio pro tributario (the principle of resolving doubts in favour of the taxpayer) as a rule of legal reasoning. The article points out its following two aspects: (1) the evidential aspect whereby it is concerned with resolving uncertainties regarding the proof of facts that are relevant to the determination of the amount of tax and (2) the interpretative aspect whereby it is used to resolve doubts related to the ambiguity of a legal regulation. The article focuses on the second aspect. The authors present how various legal systems have developed different ways of understanding this principle. They point out that it is not a universally applied principle in tax law and that it has been rejected in the case law of the Court of Justice of the European Union (CJEU).
Název v anglickém jazyce
In Dubio Pro Tributario/In Dubio Mitius as a Rule of Reasoning in Tax Law Interpretation
Popis výsledku anglicky
The article is devoted to the principle of in dubio pro tributario (the principle of resolving doubts in favour of the taxpayer) as a rule of legal reasoning. The article points out its following two aspects: (1) the evidential aspect whereby it is concerned with resolving uncertainties regarding the proof of facts that are relevant to the determination of the amount of tax and (2) the interpretative aspect whereby it is used to resolve doubts related to the ambiguity of a legal regulation. The article focuses on the second aspect. The authors present how various legal systems have developed different ways of understanding this principle. They point out that it is not a universally applied principle in tax law and that it has been rejected in the case law of the Court of Justice of the European Union (CJEU).
Klasifikace
Druh
J<sub>SC</sub> - Článek v periodiku v databázi SCOPUS
CEP obor
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OECD FORD obor
50501 - Law
Návaznosti výsledku
Projekt
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Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2023
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Intertax
ISSN
0165-2826
e-ISSN
1875-8347
Svazek periodika
51
Číslo periodika v rámci svazku
6-7
Stát vydavatele periodika
NL - Nizozemsko
Počet stran výsledku
13
Strana od-do
506-518
Kód UT WoS článku
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EID výsledku v databázi Scopus
2-s2.0-85161238833