In dubio pro tributario / In dubio mitius as a rule of reasoning in tax law interpretation electrónico Wojciech Morawski & Radim Bohác
By: Morawski, Wojciech
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Contributor(s): Bohácek, Radim.
Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | JURISPRUDENCIA | PRINCIPIOS CONSTITUCIONALES | UNION EUROPEA
In:
Intertax v. 51, Issue 6/7, June 2023, p. 506-518Summary: The article is devoted to the principle of in dubio pro tributario (the principle of resolving doubts in favour of the taxpayer) as a rule of legal reasoning. The article points out its following two aspects: (1) the evidential aspect whereby it is concerned with resolving uncertainties regarding the proof of facts that are relevant to the determination of the amount of tax and (2) the interpretative aspect whereby it is used to resolve doubts related to the ambiguity of a legal regulation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | OP 2141/2023/6/7-5 (Browse shelf) | Available | OP 2141/2023/6/7-5 |
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Resumen.
The article is devoted to the principle of in dubio pro tributario (the principle of resolving doubts in favour of the taxpayer) as a rule of legal reasoning. The article points out its following two aspects: (1) the evidential aspect whereby it is concerned with resolving uncertainties regarding the proof of facts that are relevant to the determination of the amount of tax and (2) the interpretative aspect whereby it is used to resolve doubts related to the ambiguity of a legal regulation.
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