Nullum Tributum Sine Lege

Tax law is often considered incomprehensible. Especially individuals without a background in tax law often lose track of how much they actually owe to the tax authorities. Nevertheless, in German substantive tax law, no rule has yet been rejected for lack of certainty and clarity. The situation is different in Polish constitutional law. There, the tax abuse general clause, which is almost identical to the German § 42 AO, was rejected in 2004.
This ruling will be analyzed in the context of a comparative law study. With regard to the increasing influence of EU law, standards for legal wording will be developed to ensure consistent jurisprudence and, at the same time, better comprehensibility.