Established interpretive practice on social security contributions
It follows from the Entrepreneurs’ Law that an entrepreneur may refer to an individual interpretation decision which he has received or to an established interpretation practice. The article analyses an institution of an established interpretation practice – it examines applicable legal regulations,...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2023-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/PBPS/article/view/46388/36658 |
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| _version_ | 1841562921351512064 |
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| author | Jacek Wantoch-Rekowski |
| author_facet | Jacek Wantoch-Rekowski |
| author_sort | Jacek Wantoch-Rekowski |
| collection | DOAJ |
| description | It follows from the Entrepreneurs’ Law that an entrepreneur may refer to an individual interpretation decision which he has received or to an established interpretation practice. The article analyses an institution of an established interpretation practice – it examines applicable legal regulations, views of doctrine and judicature. The paper also points to analogous solutions adopted in the Tax Ordinance Act, which concern taxes. The purpose of the study is to determine whether established interpretative practice is a good legislative solution, and what practical significance it has. |
| format | Article |
| id | doaj-art-5ebd1b23e56c4fed9f046675be38e1ec |
| institution | Kabale University |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2023-03-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-5ebd1b23e56c4fed9f046675be38e1ec2025-01-03T00:34:26ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862023-03-01111334310.12775/PBPS.2023.002Established interpretive practice on social security contributionsJacek Wantoch-Rekowski0https://orcid.org/0000-0002-1606-7790Nicolaus Copernicus University in Toruń, PolandIt follows from the Entrepreneurs’ Law that an entrepreneur may refer to an individual interpretation decision which he has received or to an established interpretation practice. The article analyses an institution of an established interpretation practice – it examines applicable legal regulations, views of doctrine and judicature. The paper also points to analogous solutions adopted in the Tax Ordinance Act, which concern taxes. The purpose of the study is to determine whether established interpretative practice is a good legislative solution, and what practical significance it has.https://apcz.umk.pl/PBPS/article/view/46388/36658public tributessocial security contributionstaxationinterpretation decisionsestablished interpretative practicetemporal effect of changes in legal interpretation |
| spellingShingle | Jacek Wantoch-Rekowski Established interpretive practice on social security contributions Prawo Budżetowe Państwa i Samorządu public tributes social security contributions taxation interpretation decisions established interpretative practice temporal effect of changes in legal interpretation |
| title | Established interpretive practice on social security contributions |
| title_full | Established interpretive practice on social security contributions |
| title_fullStr | Established interpretive practice on social security contributions |
| title_full_unstemmed | Established interpretive practice on social security contributions |
| title_short | Established interpretive practice on social security contributions |
| title_sort | established interpretive practice on social security contributions |
| topic | public tributes social security contributions taxation interpretation decisions established interpretative practice temporal effect of changes in legal interpretation |
| url | https://apcz.umk.pl/PBPS/article/view/46388/36658 |
| work_keys_str_mv | AT jacekwantochrekowski establishedinterpretivepracticeonsocialsecuritycontributions |