Suchergebnisse

The article considers the main feature of the temporal effect of tax regulations. This feature is the combination of stability and volatility in legal regulations, where the first of these components (stability) has been consolidated at the level of the tax law principles. The article also examines the operation of the principles of stability and volatility through establishment of certain local taxes. It was concluded that tax legislation should be created and applied taking into account the principles stated in the legislation, including the principle of stability, which is designed to ensure a fair balance between public and private interests. Moreover, it has been argued that law-making process aimed at ensuring fiscal supplementation by ignoring the interests of taxpayers will never be justified, especially in the light of the practice of the European Court of Human Rights. According to the results of the research, it was found out that principle of stability, which is one of the special forms of the temporal effect of tax legislation, is characterized by the fact that in the event of non-compliance with the requirements established by the legislation regarding the deadlines for the amending of any elements of taxes and fees, the new tax rules are deprived of promising action, instead the effect of the rules of the previous edition, which has become invalid, extends to the new legal relationship. The conducted research gives grounds to assert about the existence of the established systemic inconsistency between norms of financial law institutions - tax and budget.