zasady wyk£adni prawa podatkowego w krajach ... - Gandalf

Polecamy nasze publikacje z zakresu prawa podatkowego:
Elżbieta Puławska
POLISH TAX LAW
Literatura Obcojęzyczna
Jan Zdanowicz
PODATEK OD CZYNNOŚCI CYWILNOPRAWNYCH,
OPŁATA SKARBOWA
Podatkowe Komentarze Praktyczne
PODATKI 2007
Teksty Ustaw Becka
Roman Kozierkiewicz
DICTIONARY OF ACCOUNTING, AUDIT AND TAX TERMS
Literatura Obcojęzyczna
Wojciech Dmoch
PODATEK DOCHODOWY OD OSÓB PRAWNYCH 2007
Podatkowe Komentarze Praktyczne
KSIĘGOWOŚĆ 2007
Teksty Ustaw Becka
www.sklep.beck.pl

Polecamy nasze publikacje z zakresu prawa podatkowego:
Elżbieta Puławska
POLISH TAX LAW
Literatura Obcojęzyczna
Jan Zdanowicz
PODATEK OD CZYNNOŚCI CYWILNOPRAWNYCH,
OPŁATA SKARBOWA
Podatkowe Komentarze Praktyczne
PODATKI 2007
Teksty Ustaw Becka
Roman Kozierkiewicz
DICTIONARY OF ACCOUNTING, AUDIT AND TAX TERMS
Literatura Obcojęzyczna
Wojciech Dmoch
PODATEK DOCHODOWY OD OSÓB PRAWNYCH 2007
Podatkowe Komentarze Praktyczne
KSIĘGOWOŚĆ 2007
Teksty Ustaw Becka
www.sklep.beck.pl

Redakcja:
Adrianna Kocewiak-Górska,
Dorota Koprowska
Recenzja:
prof. zw. dr hab. Jan Głuchowski
Wydawnictwo C.H. Beck 2007
Wydawnictwo C.H. Beck Sp. z o.o.
ul. Gen. Zajączka 9, 01–518 Warszawa
Skład i łamanie: Dominik Dzwonkowski
Druk i oprawa: P.W.P. INTERDUK Warszawa
ISBN 978-83-7483-486-5

Spis treści
Wykaz skrótów ......................................................................................................... IX
Wykaz literatury .................................................................................................... XI
Wykaz orzeczeń ...................................................................................................... XIX
Wstęp ........................................................................................................................... 1
Rozdział 1. Uwagi o konstrukcji i właściwościach
anglosaskich systemów prawnych ........................................................ 5
1.1. Cechy anglosaskiej kultury prawnej i ich wpływ
na procesy wykładni prawa..................................................................... 5
1.2. Normatywne wskazówki wykładni prawa ........................................ 10
1.3. Literatura dotycząca wykładni prawa ................................................. 13
1.4. Ogólna charakterystyka systemu sądownictwa
w państwach anglosaskich ..................................................................... 14
1.5. Inne zagadnienia ........................................................................................ 17
Rozdział 2. Teorie wykładni prawa.
Osiągnięcia amerykańskiej doktryny prawniczej ....................... 19
2.1. Uwagi ogólne ............................................................................................... 19
2.2. Oryginalizm .................................................................................................. 24
2.2.1. In tencjonalizm .................................................................................. 24
2.2.2. Teoria wykładni celowościowej ................................................. 37
2.3. Nowy tekstualizm ....................................................................................... 40
2.4. Teoria wykładni dynamicznej ................................................................. 48
2.5. Podsumowanie ............................................................................................ 52
Rozdział 3. Zasady sądowej wykładni prawa w państwach
anglosaskich ....................................................................................................... 55
3.1. Uwagi ogólne ............................................................................................... 55
3.2. Wykładnia językowa ................................................................................... 56
3.3. Niejasności tekstu prawnego.................................................................. 57
3.4. Wykorzystywanie materiałów z procesu legislacyjnego ............... 60
3.5. Luki w prawie .............................................................................................. 63
3.6. Domniemania i wskazówki interpretacyjne...................................... 64
3.6.1. Dyrektywa pomijania rezultatów absurdalnych
(golden rule) ..................................................................................... 65
3.6.2. Dyrektywa pomijania rezultatów
niesprawiedliwych ......................................................................... 67
V

3.6.3. Dyrektywa dążenia do realizacji celu ustawy ........................ 67
3.6.4. Dyrektywa zapewnienia funkcjonalności prawa ................. 68
3.6.5. Dyrektywa uwzględniania celu zmiany prawa
(mischief rule) ................................................................................. 69
3.6.6. Dyrektywa respektowania znaczeń języka
powszechnego (plain meaning rule) ...................................... 69
3.6.7. Zasada respektowania interpretacji zastosowanej
przez agencje rządowe (deferrence rule)................................ 71
3.6.8. Doktryna następczej aprobaty praktyki orzeczniczej
(reenactment doctrine) ................................................................ 72
3.6.9. Maksymy interpretacyjne ............................................................. 72
3.7. Inne zasady. .................................................................................................. 74
3.8 Ocena celów oraz intencji podatnika .................................................. 75
Rozdział 4. Problematyka wykładni prawa podatkowego
w amerykańskiej literaturze prawniczej ........................................... 79
4.1. Zagadnienia ogólne .................................................................................... 79
4.2. Oryginalizm w wykładni prawa podatkowego ................................. 83
4.3. Tekstualizm i antytekstualizm w wykładni prawa
podatkowego ................................................................................................ 84
4.4. Znaczenie „struktury głębokiej” Kodeksu podatkowego .............. 89
4.5. Practical reason w wykładni prawa podatkowego ......................... 92
Rozdział 5. Sądowa wykładnia prawa podatkowego ........................... 97
5.1. Uwagi ogólne ............................................................................................... 97
5.2. Zasada wykładni ścisłej (strict construction) .................................... 99
5.3. Wykładnia celowościowa przepisów prawa
podatkowego ................................................................................................ 106
5.4. Zasada (strategia) interpretacji zrównoważonej prawa
podatkowego ................................................................................................ 115
5.5. Zasada rozstrzygania wątpliwości na korzyść podatnika .............. 119
5.6. Interpretacja przepisów dotyczących ulg podatkowych,
zwolnień itp. ............................................................................................... 123
5.7. Dyrektywa efektywności prawa podatkowego ................................ 126
5.8. Inne zasady interpretacji stosowane w prawie
podatkowym ................................................................................................. 127
5.8.1. Zasada pierwszeństwa prostszego rozumowania ................ 127
5.8.2. Zasada wykładni z zachowaniem symetrii
w opdatkowaniu ............................................................................. 127
5.8.3. Zasada domniemania zgodności aktów prawnych
administracji z ustawą podatkową ............................................ 128
5.9. Inne zagadnienia .......................................................................................... 128
VI
Spis treści

Spis treści
Rozdział 6. Wykładnia prawa a zwalczanie unikania
opodatkowania ................................................................................................. 131
6.1. Istota i rodzaje sądowych doktryn orzeczniczych ........................... 131
6.2. Sądowe doktryny orzecznicze w wybranych państwach ............. 138
6.2.1. Zjednoczone Królestwo ................................................................ 138
6.2.2. Stany Zjednoczone .......................................................................... 144
6.2.3. Kanada ................................................................................................ 148
6.2.4. Australia i Nowa Zelandia ............................................................ 150
6.3. Uwagi końcowe ........................................................................................... 152
Rozdział 7. Sądowe strategie interpretacji prawa
podatkowego ...................................................................................................... 155
Zakończenie .............................................................................................................. 161
Indeks rzeczowy ..................................................................................................... 171
VII

1. Publikacje
Wykaz skrótów
Abb. ........................................ Abbot, U.S. Circuit Court and District Court
Reports
A.C. ........................................ Law Reports: Appeal Cases
Allen ....................................... Allen’s Reports
All E.R. . .................................. All England Law Reports
A.L.R. ...................................... American Law Reports
A.T.C. ..................................... Annotated Tax Cases
A.T.D. ..................................... Australian Tax Decisions
A.T.R. ..................................... Australian Tax Reports
AT Rev. .................................. Australian Tax Review
Bing ........................................ Bingham’s Common Pleas Reports
Cal. ......................................... California Reports
C.A. ........................................ Court of Appeal
Ch. .......................................... Law Reports: Chancery Division
C.L. ......................................... Current Law
C.L.R. ..................................... Commonwealth Law Reports
Conn ....................................... Connecticut R eports
Co Rep ................................... Cokes King’s Bench Reports
C.P. ......................................... Law Reports: Common Pleas
C.T.C. ..................................... Canada Tax Cases
D.L.R. ..................................... Dominion Law Reports
East .......................................... East’s Term Reports, King’s Bench
E.R. ......................................... English Reports
Ex C.R. .................................. Canada Exchecquer Court Reports
F. 2d ........................................ Federal Reporter, Second Series
F. 3d ........................................ Federal Reporter, Third Series
F.C. ......................................... Federal Court
F.C.R. ..................................... Federal Court Reporter
F.C.T.D. ................................. Federal Court Tax Departament
F.L.R. ...................................... Federal Law Reports
H.C. ........................................ Reports of High Court of Griquenland
H.L. ......................................... House of Lords
Ill. ........................................... Illinois Reports
I.L.R.M. .................................. Irish Law Reports Monthly
I.R. .......................................... Irish Reports
K.B. ......................................... Law Reports: King’s Bench Division
IX

KPrP ....................................... Kwartalnik Prawa Prywatnego
L.R.C.P. .................................. Law Reports: Common Pleas
L.R.H.L. ................................. Law Reports: English and Irish Appeals
L.R.Ir. ..................................... Law Reports: Ireland
N.H. ........................................ New Hampshire Records
N.Z.L.J. .................................. New Zealand Law Journal
N.Z.L.R. ................................. New Zealand Law Reports
Pa. ST. .................................... Pennsylvania State Reports
P.C. ......................................... Privy Council
Penn. ..................................... Pennewils Reports
PiP ........................................... Państwo i Prawo
S.C.C. ..................................... Supreme Court of Canada
S.C.C.J. ................................... Session Cases Court of Judiciary
S.C.R. ...................................... Canada Supreme Court Reports
S.Ct. ........................................ Supreme Court Reporter
S.T.C. ...................................... Simon’s Tax Cases
Sup.Ct.Rev. .......................... Supreme Court Review
Taunt. .................................... Taunton’s Commons Pleas Reports
T.C. ......................................... Reports of Tax Cases
U.S. ......................................... United States: Supreme Court Reports
Wall ......................................... Wallace’s United States Supreme Court Reports
W.L.R. ..................................... Weekly Law Reports
2. Inne skróty
art. .......................................... artykuł
aut. ......................................... autor
itd. .......................................... i tak dalej
itp. .......................................... i temu podobne; i tym podobne
nast. ....................................... następny
nr ............................................. numer
poz. ........................................ pozycja
przyp. .................................... przypomnienie
r. .............................................. rok
s. .............................................. strona
tj. ............................................. to jest
tzw. ......................................... tak zwany
v. .............................................. versus
w. ............................................ wiek
wyd. ....................................... wydanie
zob. ........................................ zobacz
X
Wykaz skrótów

Wykaz literatury
Alexander L., Prakash S., Mother May I? Imposing Mandatory Prospective
Rules of Statutory Interpretation, 20 Constitutional Commentary
(2003–2004)
Anstey S., Restricting Ramsay, Taxation 2001, No. 13
Arnold B., Statutory Interpretation: Some Thoughts on Plain Meaning, Report
of Proceedings Fiftieth Tax Conference, Canadian Tax Foundation, Toronto
1998
Atiyah P., Summers R., Form and Substance in Anglo-American Law, Clarendon
1987
Ballard M., Davidson P., United Kingdom: National Report, [w:] Form and
Substance in Tax Law, Studies on International Fiscal Law, Vol. LXXXVIIa,
International Fiscal Association Congress Materials, Oslo 2002
Bankowski Z., MacCormick N., Statutory Interpretation in the United
Kingdom [w:] Interpreting Statutes. A Comparative Study, (red.
N. MacCormick, R. Summers), Dartmouth 1991
Barker W., Statutory Interpretation, Comparative Law, and Economic Theory:
Discovering the Grund of Income Taxation, 40 San Diego Law Review
2003
Bell B., Legislative History Without Legislative Intent: The Public Justification
Approach to Statutory Interpretation, 60 Ohio State Law Review 1999
Bennion F., How they all got it wrong – Pepper v. Hart, British Tax Review
1995, No. 3
Bennion F., Statutory Interpretation, Butterworths 1997
Bittker B., Lokken L., Federal Taxation on Income, Estates and Gifts 4-20
(1989)
Blatt W., The History of Statutory Interpretation: A Study on Form and
Substance, 6 Cardozo Law Review 1985
Breyer S., On the Uses of Legislative History in Interpreting Statutes, 65 South
California Law Review 1992
Brown K. B., Applying Circular Reasoning to Linear Transactions: Substance
over Form Theory in U.S. and U.K. Tax Law, 15 Hastings International
Comparative Law Review 1992/2
Brown R., Regulations, Reenactment and the Revenue Acts, 54 Harvard Law
Review (1941)
XI

Brzeziński B., Anglosaskie doktryny orzecznicze dotyczące unikania
opodatkowania, Toruń, 1996
Brzeziński B., Ewolucja strategii interpretacji ustaw podatkowych
w orzecznictwie Sądy Najwyższego Kanady [w:] Pro Publico Bono. Księga
Jubileuszowa Profesora Jana Głuchowskiego, Toruń 2002
Brzeziński B., O idei uproszczenia prawa podatkowego [w:] Konstytucja.
Ustrój, system finansowy państwa, Księga Pamiątkowa ku czci Profesor
Natalii Gajl, Warszawa 1999
Brzeziński B., O potrzebie sformułowania sądowej strategii interpretacji ustaw
podatkowych [w:] Sądownictwo administracyjne gwarantem wolności
i praw obywatelskich 1980–2005, Warszawa 2005
Brzeziński B., Poglądy Sędziego Antonina Scalii na wykładnię prawa
i ich odbiór w amerykańskiej doktrynie prawniczej, [w:] Przemiany
doktrynalne i systemowe prawa publicznego. Studia dedykowane prof.
Wincentemu Bednarkowi, Olsztyn 2002
Brzeziński B., Współczesne amerykańskie teorie wykładni prawa, PiP 2006,
Nr 7
Brzeziński B., Wykładnia prawa podatkowego i orzekanie w sprawach
podatkowych w państwach anglosaskich, KPrP 2004, Nr 4
Burns W., Krever B., 1999 Australian Taxation Law, CCH Australia Ltd
Caron P., Tax Myopia, or Mamas Don’t Let Your Babies Grow Up to Be Tax
Lawyers, 13 Virginia Tax Review 1994
Corkey J., On Literalism, Rule of Law and Due Process, Revenue Law Journal,
Vol. 13, 2003
Coverdale J., Text as Limit: A Plea for the Decent Respect for the Tax Code,
71 Tulane Law Review, May 1997
Crespi G., The Influence of a Dedcade of Statutory Interpretation Scholarship on
Iudicial Reasoning: An Empirical Analysis, 53 Southern Metodist University
Law Review, Winter 2000
Cross R., Statutory Interpretation, Butterworths 1995
Dickerson R., Statutory Interpretation: Dipping into Legislative History,
11 Hofstra Law Review 1983
Dickerson R., The Interpretation and Application of Statutes, 1975
Dodge J. M., The Logic of Tax 1989
Doernberg R., Chesney F., On the Accelerating Rate and Decreasing Durability
of Tax Reform, 71 Minnesota Law Review 1987
Duff D. G., Interpreting the Income Tax Act – Part 1: Interpretive Doctrines,
Canadian Tax Journal 1999, Vol. 47, No. 3
Duff D., Interpreting the Income Tax Act – Part 2: Toward a Pragmatic Approach,
Canadian Tax Journal 1999, Vol. 47, No. 4
Dworkin R., Political Judges and the Rule of Law, [w:] Laws Empire, Cambridge
1986
XII
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Wykaz literatury
Dyson J., Interpreting Tax Statutes, [w:] Legislation and the Courts (red.
M. Freeman), Dartmouth, Aldershot 1997
Easterbrook F., Statute’s Domain, 50 University of Chicago Law Review, Spring
1983
Eskridge W., Jr., The New Textualism, Uniwersity of California Law Review,
April
Eskridge W., Jr., Dynamic Statutory Interpretatin, 135 University of Pennsylvania
Law Review 1987
Eskridge W., Jr., Frickey P., Statutory Interpretation as Practical Reasoning,
42 Stanford Law Review, January 1990
Eskridge W., Jr., Legislative History Value, 66 Chicago-Kent Law Review 1992
Eskridge W., Jr., Legislative History Values, 66 Cicago-Kent Law Review 1990
Eskridge W., Jr., The New Textualism, 37 University of California Law Review
1990
Eskridge W., Politics Without Romance: Implications of Public Choice Theory
for Statutory Interpretation, 74 Villanova Law Review, 1988
Farber D., Friceky P., Jurisprudence of Public Choice, 65 Texas Law Review
1987
Farber D., Frickey P., Legislative Intent and Public Choice, 74 Vanderbilt Law
Review, 1988
Farber D., Frickey P., Legislative Intent and Public Choice, 74 Villanova Law
Review 1988
Felesky B., Jack S., Is There a Substance to „Substance over Form” in Canada?
Report of Proceedings Fourty-Fourth Tax Conference, Canadian Tax
Foundation, Toronto 1992
Frankfurter J., Some Reflections on the Reading of the Statutes, 47 Columbia
Law Review 1947
Frickey P., From the Big Sleep to the Big Heat: The Reviwal of Theory in
Statutory Interpretation, 77 Minnesota Law Review
Gadamer H.-G., Truth and Method (1989)
Gann H., Strowd R., The Recent Evolution of Antiabusive Rules, 66 Tax Notes,
February 1995, No. 20
Geier D., Interpreting Tax Legislation: The Role of Purpose 2 Florida Tax Law
Review 1995
Geier D., Textualism and Tax Cases, 66 Temple Law Review, Summer 1993
Gifford D., Statutory Interpretation, Law Book Co Ltd 1990
Griswold E., A Summary of the Regulations Problem, 54 Harvard Law Review
(1941)
Gugliotta G., Deciphering a Code That is Mosty Just Taxing, Cleveland Plan
Dealer, Nov. 27, 1994
Habermas J., Erkenntnis und Interesse (1968)
Hart H., Jr., Sacks A., The Legal Process (Eskridge W. i Frickey P. wyd.)
XIII

Hart H., The Concept of Law, Oxford 1994
Hatch O., Legislative History: Tools of Construction or Destruction,
11 Harvard Law Journal and Public Policy 1988
Heen M., Plain Meaning, Tax Code and Doctrinal Incoherence, 48 Hastings
L. J. April, 1997
Isenbergh J., Musing on Form and Substance in Taxation, 49 University
of Chicago Law Review 1982
Johnson S., Should Ambigious Revenue Laws be Interpreted in Favor
of Taxpayers? Nevada Lawyer, April 2002
Jones J., Nothing Either Good or Bad, But Thinking Makes it So –
The Mental Element in Anti-Avoidance Legislation, Part One, British Tax
Review 1983, No. 1; Part Two British Tax Review 1983, No. 2
Kelso J., Kelso C., Statutory Interpretation: Four Theories in Disarray,
53 Southern Metodist University Law Review 2002
Krishna V., The Fundamentals of Canadian Income Tax, Carswell 1995
Lee N., Purposive Approach to the Interpretation of Tax Statutes? Statute Law
Review, Vol. 20, No. 2
Levmore S., Double Blind Lawmaking and Other Comments on Formalizm in
the Tax Law, 66 The University of Chicago Law Review 1999, No. 3
Livingstone M., Congress, the Court and the Code: Legislative History and the
Interpretation of Tax Statutes, 69 Texas Law Review 1991
Livingstone M., Practical Reason, “Purposivism” and the Interpretation of Tax
Statutes, 51 Tax Law Review 1996
Lonnquist T., The Trend Towards Purposive Statutory Interpretation: Human
Rights at Stake, Revenue Law Journal, Vol. 13, 2003
Manning J., Textualism as a Nondelegation Doctrine, 97 Columbia Law Review
1997
Mansfield G., The “New Approach” to Tax Avoidance: First Circular, Then
Linear, Now Narrower, British Tax Review 1989, No. 1
Martineau R., Draft and Technique, Non Canons and Grand Theories:
A Neo-Realist View of Statutory Construction, 62 George Washington Law
Review 1993
Mashaw J., As If Republican Interpretation, 97 Yale Law Journal 1988
Mason A., Taxation Policy and the Courts, CCH Journal of Australian Taxation,
1990, No. 4
McDonnel T., Thomas R., The Supreme Court and Business Purpose: Is There
Life After Stubart? Canadian Tax Journal 1984, Vol. 32, No. 2
McGregor G., Interpretation of Taxing Statutes: Whither Canada? Canadian
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Mikva A., Lane E., An Introduction to Statutory and the Legistative Process,
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XIV
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Miller G., Pragmatics and the Maxims of Interpretation, Wisconsin Law Review
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Nikitman J., Alty D., Some Thoughts on Statutory Interpretation in Canadian
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Conference, Canadian Tax Foundation, Toronto 2000
O’Connor G., Restatement (First) of Statutory Interpretation, 7 New York
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Pearce D., Geddes R., Statutory Interpretation in Australia, Butterworths
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Popkin W., Judicial Anti-Tax Avoidance Doctrine in England: A United States
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Posner R., Statutory Interpretation – In the Classroom and in the Courtroom,
50 University of Chicago Law Review 1983
Poster M., Interpreting Texts: Some New Directions, 58 Southern California
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XV

Scalia A., Judicial Deference to Administrative Interpretation of Law, 1989
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XVI
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XVII

Wykaz orzeczeń
1. Wyrok w sprawie Heydon (1584) 3 Co. Rep 7a, s. 69
2. Wyrok w sprawie Partington v. Attorney General (1869) LR 4 H.L. 100,
s. 101, 138
3. Wyrok w sprawie Nicholls v. Cumming (1877), I S.C.R. 395, 422,
s. 105, 124
4. Wyrok w sprawie Hogg v. Parochial Board of Auchtermuchty (1880) 7 R
(Ct of Sess) 986, s. 124
5. Wyrok w sprawie Wylie v. City of Montereal (1886) 12 S.C.R. 384, 386,
s. 101, 105, 124
6. Wyrok w sprawie Maughan v. Free Chuch of Scotland (1893)
3 T.C. 207, 210, s. 124
7. Wyrok w sprawie Pollock v. Farmer’s Loan and Trust Co. [1895] 157 U.S.
429, s. 15
8. Wyrok w sprawie Foss Lumber Co. v. The King (1912), 8 D.L.R. 437, 447,
s. 106
9. Wyrok w sprawie Amalgamated Society of Engineers v. Adelaide
Steamship Co. Ltd (1920) 28 C.L.R. 161-162, s. 103
10. Wyrok w sprawie Cape Brandy Syndicate v. Inland Revenue Commissioners
[1921] 1 K.B. 64, s. 101, 104
11. Wyrok w sprawie Whitney v. I.R.C. [1926] A.C. 52, s. 68, 126
12. Wyrok w sprawie Town of Woodstock v. The Retreat [1928] 125 Conn. 52,
3 A.2d 30, 34, s. 125
13. Wyrok w sprawie Ayrshire Pullman Motor Services v. Com missioners
(1929), 14 Tax Cas 7 754 , s. 147
14. Wyrok w sprawie Gregory v. Helvering [1935] 293 U.S. 465, s. 7; 293
US 465 s. 144, 162 oraz jako: Helvering v. Gregory 69 F. 2d 809 (2 nd Cir
1934), s. 136
15. Wyrok w sprawie McFeely v. Commissioner, (1935), 296 U.S. 102, 11, s. 121
16. Wyrok w sprawie I.R.C. v. Duke of Westminster [1936] A.C. 1, s. 7, 25,
163
17. Wyrok w sprawie Gould v. Gould [1936] A.C. 1, 19 T.C. 490. 245 U.S. 151,
38 S. Ct 53 (62), s. 101
18. Wyrok w sprawie Helvering v. Windmill 305 U.S. 79 (1938), s. 72
19. Wyrok w sprawie United Towns Electric Co. Ltd v. A-D for New foundland
[1939] 1 All E.R. 951, s. 73
20. Wyrok w sprawie Anderson v. I.R.C. [1939] 1 K.B. 341, s. 123
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