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• The Interpretation of Tax Law in the Precedents of the United States of America

  Zsolt Pfeffer

  Views:

  224

  The proper interpretation of the legal provisions in the field of tax law has high importance because it determines the opportunities of the taxpayers.  Taxpayers normally wish to pay as little tax as possible, in contrast, the tax authorities try to collect as much tax as, according to them, is still lawful. If a taxpayer makes an error in his legal interpretation, he has to face the legal consequences, that is why it is necessary to know the case law. In the English law and in the law of the United States, two fundamental approaches of the interpretation of tax law have emerged: according to the strict approach, the judicature has to scrutinize only the meaning of the words of the act and that is what determines the question of the tax burden. On the other hand, the other approach means that the purpose of the questionable transaction or the intention of the legislator shall be taken into consideration as well, but only in that case in which the application of the words would lead to an unreasonable result. This paper analyzes the relevant precedents of the United States, mentioning many examples and scrutinizes the theoretical bases and the application of the two approaches mentioned.

• Groundwater protection in the light of a judgment of the Supreme Court of Hungary

  178-191

  Martin Milán Csirszki

  Views:

  231

  In the study the author analyses a judgment of the Supreme Court of Hungary, in which a progressive judicial interpretation is included concerning the obligation of fact-finding in connection with the protection of groundwaters. Before this, the author presents the legal doctrine regarding groundwater regulation. The regulation is not only drawn up on the national level, but also on the level of European Union. After the detailed presentation of the case, the author makes some conclusions.