Klauzula ogólna przeciwko unikaniu opodatkowania – moda czy konieczność?
General Anti-Avoidance Rule

Summary/Abstract: The aim of the paper is to discusses the role, functioning and rationale behind General Anti Avoidance Rule (GAAR), i.e. a specific legal instrument which is often employed by authorities to combat unacceptable tax avoidance practices. The author argues that although there are still some doubts concerning the way such rules are designed (usage of broad definitions which give the tax authorities a large margin of discretion when making decisions), it appears that the implementation of GAAR in national tax systems creates more legal certainty and serves as a proper tool against tax avoidance.

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