Projects funded by the NCN


Information on the principal investigator and host institution

Information of the project and the call

Keywords

Equipment

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List of areas of admissibility of applying the reasoning per analogy in Polish tax law and in selected European countries.

2019/33/N/HS5/02514

Keywords:

analogy law taxes tax law tax law reasoning per analogy

Descriptors:

  • HS5_001:

Panel:

HS5 - Norms and governance: law, political studies, regional and social policies

Host institution :

Uniwersytet Mikołaja Kopernika, Wydział Prawa i Administracji

woj. kujawsko-pomorskie

Other projects carried out by the institution 

Principal investigator (from the host institution):

Marek Jarosław Słupczewski 

Number of co-investigators in the project: 3

Call: PRELUDIUM 17 - announced on 2019-03-15

Amount awarded: 139 894 PLN

Project start date (Y-m-d): 2020-02-05

Project end date (Y-m-d): 2025-02-04

Project duration:: 60 months (the same as in the proposal)

Project status: Project settled

Project description

Download the project description in a pdf file

Note - project descriptions were prepared by the authors of the applications themselves and placed in the system in an unchanged form.

Information in the final report

  • Publication in academic press/journals (1)
  • Articles in post-conference publications (3)
  • Book publications / chapters in book publications (2)
  1. Analogical reasoning in tax law : selected issues
    Authors:
    Marek Słupczewski, Martyna Wilmanowicz-Słupczewska
    Academic press:
    Comparative Law Review (rok: 2024, tom: 30, strony: 171-198), Wydawca: Uniwersytet Mikołaja Kopernika w Toruniu
    Status:
    Published
    DOI:
    10.12775/CLR.2024.007 - link to the publication
  1. Application of reasoning by analogy in Czech and Polish tax law: introduction
    Authors:
    Marek Słupczewski, Martyna Wilmanowicz-Słupczewska
    Conference:
    Cofola 2024 : sborník příspěvků mladých právníků, doktorandů a právních vědců. Č. 1: Daňové právo v proměnách času (rok: 2024, tom: Konference COFOLA 2024, strony: 145-156), Wydawca: Masaryk University
    Data:
    konferencja 18-20.04.2024
    Status:
    Published
  2. IS THERE A PLACE FOR REASONING PER ANALOGIAM IN TAX LAW? THE POLISH EXAMPLE
    Authors:
    Marek Słupczewski
    Conference:
    Míľniky práva v stredoeurópskom priestore 2021. Zborník príspevkov z online medzinárodnej vedeckej konferencie doktorandov a mladých vedeckých pracovníkov 24. – 25. jún 2021. Collection of Papers from online International Academic Conference of PhD. Students and Young Researchers. Milestones of law. (rok: 2021, tom: Milestones of Law in the Area of Central Europe 2021, strony: 123-129), Wydawca: Univerzita Komenského v Bratislave, Právnická fakulta, 2021.
    Data:
    konferencja 24.6. – 25.6.2021
    Status:
    Published
  3. Reasoning per analogiam and appropriate application of other legal provisions as ways to simplify the law
    Authors:
    Marek Słupczewski
    Conference:
    LegalSciComm 2024 (rok: 2025, tom: II Conferência Legal SciComm: Investigação e Práticas, strony: 57-61), Wydawca: University of Coimbra Institute for Legal Research, Faculty of Law of the University of Coimbra
    Data:
    konferencja 12.11.2024
    Status:
    Published
  1. The use of reasoning per analogiam in tax law in the light of constitutional regulations
    Authors:
    Wojciech Morawski, Marek Słupczewski
    Book:
    Poland in good constitution? Contemporary issues of constitutional law in Poland in the European context. (rok: 2023, tom: 5, strony: 151-162), Wydawca: Wien | Köln, Vandenhoeck & Ruprecht Verlag, Böhlau Verlag
    Status:
    Published
  2. Authors:
    Marek Słupczewski
    Book:
    Rozumowanie per analogiam w prawie podatkowym (rok: 2023, tom: I, strony: 412), Wydawca: Wolters Kluwer
    Status:
    Published