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Title: Application of the General Clause of Reasonableness and Criterion of Rationality in Polish Tax Law
Authors: Münnich, Monika
Keywords: general clause reasonableness; rationality; tax avoidance; tax deductible costs
Issue Date: 11-Dec-2020
Publisher: Wydawnictwo KUL
Citation: "Review of European and Comparative Law", 2020, T. 43, nr 4, s. 7-22
Abstract: This paper’s objective is to present two methods of introducing elements of the civil general clause of reasonableness into tax law. One of them is the lawmaking process, the other is the application of law, i.e. the decisions of tax authorities and the jurisprudence of national administrative courts.
DOI: 10.31743/recl.5698
Appears in Collections:Review of European and Comparative Law, 2020, Vol. 43, No 4

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