Marek Słupczewski, Inference per analogiam in tax law, Publisher: Wolters Kluwer, Warsaw 2022, ISBN 978-83-8328-722-5, pp. 335

Abstract

Marek Słupczewski’s book Inference per analogiam in tax law is an interesting and valuable attempt to conduct a scientific analysis of one of the methods of interpretation of law, i.e. interpretation per analogiam. In his book, the author presents both general assumptions and ideology of the interpretation of law per analogiam, as well as the specifics of analogy in solving interpretative dilemmas on the grounds of tax law. This is the first monograph in the Polish tax-legal literature devoted to this issue.

Keywords

• tax law
• statutory construction
• statutory interpretation
• reasoning by analogy