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    VARIA

    Tom 327 (2019)

    Definiowanie pojęć w prawie podatkowym a ustalenie nowego innego znaczenia danego określenia

    Paweł Borszowski
    https://orcid.org/0000-0003-3570-2101
    https://doi.org/10.19195/0524-4544.327.23

    Strony: 353 - 362

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    Abstrakt

    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.

    Słowa kluczowe:

    • legal definitions in tax law
    • determinants of creating legal definitions
    • new meaning of the term
    • definicje legalne w prawie podatkowym
    • determinanty tworzenia definicji legalnych
    • nowe znaczenie terminu

    Opublikowane: 11-06-2019