Paradygmat osoby rozsądnej i pojęcie „rozsądku” jako nowe zwroty ocenne w polskim prawie podatkowym
The Paradigm of a Reasonable Person and the Concept of Reasonable as New Assessment Returns in Polish Tax Law

Summary/Abstract: The concepts of reasonblea and a reasonable person are the construction elements of the general equity clause that is the reasonableness clause. These criteria, as typical evaluation expressions, belong to the non-normative area of axiological values and norms. This means that in the process of decoding their content, the interpreter of the regulations is obliged to determine the most effective action of a given person according to the current state of his knowledge, undertaken to obtain specific results, taking into account moral values. It seems that the concept of reasonableness, together with its appropriate measure of the behavior of entities applying the law, i.e. the model of a “reasonable person”, has become such an interesting legal construction in recent years that both the European and Polish legislators are using it more and more often, introducing its elements. to various types of tax law provisions.

• Details
• Contents