Established interpretive practice on social security contributions

Abstract

It follows from the Entrepreneurs’ Law that an entrepreneur may refer to an individual interpretation decision which he has received or to an established interpretation practice. The article analyses an institution of an established interpretation practice – it examines applicable legal regulations, views of doctrine and judicature. The paper also points to analogous solutions adopted in the Tax Ordinance Act, which concern taxes. The purpose of the study is to determine whether established interpretative practice is a good legislative solution, and what practical significance it has.

Keywords

• public tributes
• social security contributions
• taxation
• interpretation decisions
• established interpretative practice
• temporal effect of changes in legal interpretation