Review article
https://doi.org/10.3935/zpfz.70.23.07
Application and Interpretation of Tax Law: Theoretical-Normative Foundations
Stjepan Gadžo
; Faculty of Law, University of Rijeka, Rijeka, Croatia
Abstract
The aim of the paper is to present the theoretical and normative fundamentals of the application and interpretation of tax law. Therefore, the author examines the key reference points that law appliers should take into account, regardless of the specifics of the domestic tax law framework. The emphasis is placed on the methodology of applying tax law in the countries belonging to the continental European legal family, such as Croatia. Since tax statutes often make use of concepts and notions originating in private law, special attention is paid to the interrelationship between tax and private law. In addition, the author discusses the doctrine of the so-called “economic approach” or “substance over form” as the most important methodological peculiarity of the interpretation of tax statutes.
Keywords
tax law; legal interpretation; substance over form; economic approach; teleological interpretation
Hrčak ID:
244579
URI
Publication date:
28.9.2020.
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