Articles
https://orcid.org/0000-0003-3570-2101
The article analyzes the legal definition of an artificial mode of action. This is a legal definition introduced in the anti-avoidance clause. The base determinant and the determinants of the implementation of this definition were distinguished. Then their fulfillment was assessed. This analysis gave grounds for formulating postulates to change some legal provisions. It concerns introducing new definitions that clarify some concepts.
English
Język Polski