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- 저자 : Müller-Franken (검색결과 1 건)
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The Limitations of Tax Law Interpretation in Germany
Sebastian Müller-Franken 한국국제조세협회 2014 조세학술논집 Vol.30 No.2
Tax laws are interpreted with the same methods as other laws. The general canon of interpreting methods so applies. The most important and substantial principle of taxation in Germany is the ability to pay principle; it has to be regarded by the interpreter. In the case of a difference between the interpretation of the wording and the interpretation of the purpose in Germany the answer as to which interpretation of tax law is more important is differentiated. If the wording and the purpose of a law differ from one another, the purpose of the law takes priority, if it is somehow compatible with the wording. If the wording and the purpose are incompatible with each other the question whether there exists an “interpretation against the wording” arises. The Federal Finance Court considers this possible. But this is rather a question of the judicial development of the law–and then according to its own requirements and limits. An interpretation of a statute in a way that is contrary to its wording is basically prohibited. But this assertion is only the policy. The Federal Finance Court holds that as an exception the interpreter may interpret a statute against its wording if the exact interpretation of the wording is contrary to the sense intended or if otherwise accepted ways of interpretation require it. Outer limitations accordingly are those limitations which derive from outside the body of the law. Under this aspect the interpretation also finds its limit in higher ranked law: the interpretation for the Member States of the European Union like Germany ends with the provisions of the Union Law. The limit of the interpretation of tax law can also be found in the public international law. Finaly the interpretation of tax law finds – like the interpretation of every other law too–its limits first and foremost in the constitution. If the interpretation of a tax law leads to a result that contradicts the constitution it is not allowed to take this result as a basis. The law applicant must choose an interpretation that is in accordance with the constitution instead.
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