Impact of the Principle of Proportionality in Tax Law on the Jurisprudence of the Court of Justice of the European Union and the Supreme Administrative Court in Poland
The principle of proportionality in tax law as an EU and constitutional standard may play an important role in the interpretation of tax law. The principle of proportionality is associated with moderation of the activities of public authorities and minimization of their interference in the sphere of...
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| Format: | Article |
| Language: | English |
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Ludovika University Press
2018-06-01
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| Series: | Public Governance, Administration and Finances Law Review |
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| Online Access: | https://folyoirat.ludovika.hu/index.php/pgaf/article/view/1161/475 |