The Contemporary Significance of the Principle of Proportionality in Tax Law

Abstract

The principle of proportionality plays a key role in shaping the principles of the tax law system, as it is an important element in the protection of taxpayer's rights. The interpretation directive related to the principle of proportionality has a doctrinal, normative, and jurisprudential character. It is an EU and constitutional standard and should become a rule used on a daily basis in the practice of tax authorities. As a general principle of tax law, it is addressed to the legislative, executive, and judicial authorities. The article analyses the case law of the CJEU, the Constitutional Tribunal and the Supreme Administrative Court, which leads to the following conclusions. The CJEU quite often refers to the principle of proportionality in its jurisprudence and has developed a jurisprudence doctrine based on the doctrine of law. The Constitutional Tribunal, although in a limited scope, also employs the principle of proportionality. In disputes between tax authorities and taxpayers, Polish administrative courts apply the principle of proportionality using a pro-EU and pro-constitutional interpretation. ; amudrecki@kozminski.edu.pl ; Artur Mudrecki is Associate Professor at the Kozminski University, and the Head of the Department of Financial and Tax Law, College of Law, Kozminski University in Warsaw, and a judge of the Supreme Administrative Court, Poland. ; Kozminski University in Warsaw, Poland ; Alexy R., A Theory of Constitution Rights, 2002. ; Barak A., Proportionality. Constitutional rights and their limitations, Cambridge University Press, 2012. ; Brzeziński B., Prawo podatkowe. Zagadnienia teorii i praktyki, Toruń 2017. ; Etel L., Pietrasz P., Niekompletność świadczeń o przeznaczeniu oleju opałowego a zastosowanie sankcji podatkowej, o której mowa w art. 89 ust. 16 u.p.a., "Zeszyty Naukowe Sądownictwa Administracyjnego" 2012, no. 2(41). ; Klatt M., Meister M., The Constitutional Structure of Proportionality, Oxford University Press, 2012. ; Korycka-Zirk M., Teorie zasad prawa a zasada proporcjonalności, Warszawa 2012 ; Łętowska E., Wprowadzenie do problematyki proporcjonalności, (in:) P. Szymaniec (ed.), Zasada proporcjonalności w ochrona praw podstawowych w państwach Europy, Wałbrzych 2015. ; Mikuła P., Obowiązki dokumentacyjne i formalne w prawie podatkowym. Granice formalizmu, Warszawa 2019. ; Mikuła P., Zasada proporcjonalności w orzecznictwie TSUE dotyczącym podatku od wartości dodanej, "Kwartalnik Prawa Podatkowego" 2014, no. 2. ; Zakolska J., Zasada proporcjonalności w orzecznictwie Trybunału Konstytucyjnego, Warszawa 2008. ; 26 ; 4 ; 37 ; 51