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ISSUES IN FINANCIAL LAW AND TAX LAW

Vol. 120 (2020): Założenie racjonalnego prawodawcy w polskim porządku prawnym. Księga Jubileuszowa z okazji siedemdziesięciopięciolecia Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Applying the definition of legal concepts in tax law — in search of the will of the legislator

DOI
https://doi.org/10.19195/0137-1134.120.44
Submitted
June 18, 2020
Published
2020-06-19

Abstract

In the paper, the author raises the issue of how to understand legal concepts in the process of applying tax law. It points out that entities applying tax law seek the will of the legislator when defining the legal concepts contained in tax laws. The author points out that entities applying tax law refer to the will of the legislator when determining the meaning of legal concepts, but they do so both to justify the use of statutory as well as operative definitions of legal concepts.