Definiowanie pojęć w prawie podatkowym a ustalenie nowego innego znaczenia danego określenia
Defining concepts in tax law and establishing a new different meaning of the term
The article analyzes one of the basic defining concepts in tax law. It is about creating a new meaning of the term. The author indicates that the tax legislator creating such concepts does not use determinants. The article indicates the first and second degree determinants for the creation of these definitions.