Determinant ograniczenia nieostrości przy formułowaniu definicji  w prawie podatkowym. Uwagi na tle klauzuli przeciwko unikaniu opodatkowania

Paweł  Borszowski

doi:10.19195/0137-1134.120.43

Vol. 120 (2020)

Determinant of blurring restrictions when formulating definitions in tax law. Comments regarding the tax avoidance clause

Paweł Borszowski

https://orcid.org/0000-0003-3570-2101

https://doi.org/10.19195/0137-1134.120.43

Pages: 589-598

PDF (Język Polski)

Abstract

The article analyses one of the legal definitions used in tax law. Within this definition, deter-minants for its formulation should be highlighted. The determinant of blur focus is basic.
Based on this determinant, an analysis of the clause against tax avoidance was made. Proposed amendments to legal regulations were also indicated.

Keywords:

legal definition, concept blur, definition determinants

Published

2020-06-19