Application of the General Clause of Reasonableness and Criterion of Rationality in Polish Tax Law
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Date
2020-12-11
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Wydawnictwo KUL
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.
Description
Keywords
general clause reasonableness, rationality, tax avoidance, tax deductible costs
Citation
"Review of European and Comparative Law", 2020, T. 43, nr 4, s. 7-22