|
Вот контекст: In respect of the taxpayer and the tax object, any legal indeterminacy will raise a yes or no question. Is the relevant person a taxpayer or not? Is the object a taxable fact or is it not a taxable fact? Every tax lawyer is familiar with issues raised by entities without legal personality, partnerships, charities, any informally organized group of entities, irregularly constituted bodies, the qualification of independent agents vs. permanent establishments, among others. Also, qualification of income or transactions between private parties, income raised by hybrid financial instruments, investment funds (for example, whether it is interest, dividends, capital gains), is on the basis of relevant opinions balancing between tax planning and abuse. In the aforementioned cases, it is necessary to determine the limits of legitimate interpretation and the border of prohibited analogy and the creation of law. The decision as to whether the facts are covered by the law or not exclusively belongs to the courts, and if they decide that the law does not give an answer to the case, no analogy will be possible. Moreover, these are cases where the details of the case exclusively are to be considered, because the mass administration arguments, connected to the tax assessment of the due amount of tax, are not applicable here.
|