Legal definitions in tax law serving to limit the area of vagueness (remarks against the background of the anti-avoidance clause)
Searching for normative solutions that at least to a certain extent limit the dynamics of changes in tax law regulations is one of the important tasks of the tax law doctrine. This trend includes the use by the legislator of both the legislative technique ensuring the flexibility of tax law regulati...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.002 |