Tax law interpretation 1300-WY-PR-PO-1FN

1. The term of statutory interpretation. The importance of statutory interpretation in the application of law. 2. Text and context as the elements determining the meaning of tax law provisions. Types of context relevant for tax law interpretation. 3. Characteristics of tax law as a branch of law in the context of the interpretation of its provisions. 4. Literal interpretation of tax law. Position in the hierarchy of interpretation methods. Recommendations and limitations of the use of literal interpretation. The possibility of breaking the results of the literal interpretation. 5. The use of definitions in tax law. Infra- and metalanguage definitions. The range of validity of definitions. 6. Systemic interpretation in tax law. The directives of systemic interpretation. 7. Purposive interpretation in tax law. Lawmakers’ and laws’ aims. Historical and present aims. 8. Functional interpretation of tax law. 9. A simili interpretation in tax law. Analogia legis and analogia iuris. Limitations of the use of analogy in tax law. 10.Economic interpretation of tax law. Ways of understanding the term of economic interpretation. The importance of economic interpretation for tax system’s neutrality. 11.Interpretation of the regulations regarding tax reliefs and deductions. 12.General characteristics of the methods of international tax law and Community (EU) tax law interpretation.