Wydział Prawa i Administracji UAM serdecznie zaprasza na wykład prof. Dominica de Cogana z University of Cambridge pt. „Two aspects of tax in the constitution”, który odbędzie się w czwartek, 29 maja 2025 r. o godz. 13:30 w sali audytoryjnej WPiA.

Wydarzenie organizowane jest przez Zakład Prawa Finansowego WPiA UAM i objęte jest patronatem Krajowej Izby Doradców Podatkowych. Spotkanie stanowi wyjątkową okazję do wysłuchania wystąpienia wybitnego specjalisty w zakresie prawa podatkowego i konstytucyjnego.

Poniżej zamieszczamy opis wykładu w języku angielskim:

Two aspects of tax in the constitution
This lecture compares the ‘crisis constitutionalism’ of the UK to the more regular systems of constitutional control elsewhere, including in Poland. The focus is on taxation, which for UK constitutional lawyers evokes the historical panorama of the Magna Carta, the English Civil War, the Glorious Revolution of 1688, the People’s Budget of 1909, EU membership in 1972 and more recently Scottish, Welsh and Northern Irish devolution from 1998 and Brexit from 2016. More regular systems of constitutional control are surprisingly absent; there is no judicial power to strike down statutes, taxpayers have no dedicated fundamental rights, there is no enforceable principle of equality and even devolved tax powers are vulnerable to being overridden by a simple majority of the Westminster Parliament. Nevertheless, it will be argued that Poland and the UK are closer than they may initially appear. The UK does have constitutional controls over taxation, albeit in an unusual form, and the crisis constitutionalism of the UK is relevant elsewhere even if it is usually given less prominence. The lecture will conclude with some thoughts about how the UK’s unusual and not entirely satisfactory constitutional arrangements might draw inspiration from Poland’s much more structured approach.

Biogram prelegenta dostępny jest na stronie University of Cambridge:
👉 https://www.law.cam.ac.uk/people/academic/da-de-cogan/3069

Serdecznie zapraszamy wszystkich zainteresowanych!