Interpretacja a konkretyzacja obowiązków na przykładzie prawa podatkowego

Abstract

The article attempts to determine, on the example of tax law, the role played by interpretation and concrétisation in the process of defining legal duties. Using theoretical constructs of a substantive norm, a competence norm and a so-called decision rule, the author reconstructs each of the above types of norms from the provisions of tax legislation. A tax-law substantive norm determines in a general way the contents of a duty. A tax-law competence norm actualises this duty through conventional acts, the undertaking of which is the element of the situation provided for in the scope of application of this norm. Such an actualisation is always accompanied by the concretisation of the contents of a duty defined in the substantive norm. In turn, a decision rule regulates a technical and operative side of the concrétisation of a duty. Defining the relation between interpretation and concrétisation the author comes to the conclusion that in tax law a basic role is played by concrétisation. Interpretation is limited by the characteristic features (measurability) of terminology appearing in tax legislation.