Application of the General Clause of Reasonableness and Criterion of Rationality in Polish Tax Law

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dc.contributor.authorMünnich, Monika
dc.date.accessioned2021-11-10T10:09:44Z
dc.date.available2021-11-10T10:09:44Z
dc.date.issued2020-12-11
dc.description.abstractThis 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.pl
dc.identifier.citation"Review of European and Comparative Law", 2020, T. 43, nr 4, s. 7-22pl
dc.identifier.doi10.31743/recl.5698
dc.identifier.urihttp://hdl.handle.net/20.500.12153/1911
dc.language.isoenpl
dc.publisherWydawnictwo KULpl
dc.rightsUznanie autorstwa-Użycie niekomercyjne-Na tych samych warunkach 3.0 Polska*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/3.0/pl/*
dc.subjectgeneral clause reasonablenesspl
dc.subjectrationalitypl
dc.subjecttax avoidancepl
dc.subjecttax deductible costspl
dc.titleApplication of the General Clause of Reasonableness and Criterion of Rationality in Polish Tax Lawpl
dc.typeinfo:eu-repo/semantics/articlepl
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Review of European and Comparative Law, 2020, Vol. 43, No 4