Application of the General Clause of Reasonableness and Criterion of Rationality in Polish Tax Law

• Authors: Monika Münnich

Title variants

PL

Application of the General Clause of Reasonableness and Criterion of Rationality in Polish Tax Law

• Languages of publication: EN

Abstracts

PL

This paper’s objective is to present two methods of introducing elements of the civil general clause of reasonableness into tax law. One of them is the lawmaking process, the other is the application of law, i.e. the decisions of tax authorities and the jurisprudence of national administrative courts.

Keywords

EN

general clause reasonableness, rationality, tax avoidance, tax deductible costs

PL

general clause reasonableness, rationality, tax avoidance, tax deductible costs

• Publisher: Katolicki Uniwersytet Lubelski Jana Pawła II
• Journal: Review of European and Comparative Law
• Year: 2020
• Volume: 43
• Issue: 4
• Pages: 7-22

Dates

published

2020-12-11

Contributors

author

Monika Münnich

Identifiers

DOI

10.31743/recl.5698