Münnich, Monika2021-11-102021-11-102020-12-11"Review of European and Comparative Law", 2020, T. 43, nr 4, s. 7-22http://hdl.handle.net/20.500.12153/1911This 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.enUznanie autorstwa-Użycie niekomercyjne-Na tych samych warunkach 3.0 Polskahttp://creativecommons.org/licenses/by-nc-sa/3.0/pl/general clause reasonablenessrationalitytax avoidancetax deductible costsinfo:eu-repo/semantics/article10.31743/recl.5698