Zakres ochrony podatników unikających opodatkowania w kontekście zasady in dubio pro tributario i zasad systemowych CIT
The scope of the protection of taxpayers avoiding tax in the light of the in dubio pro tributario principle and systemic principles of CIT
Author(s): Jakub JankowskiSubject(s): Law, Constitution, Jurisprudence, Constitutional Law, Law on Economics
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: tax avoidance; principle of in dubio pro tributario; domestic anti-avoidance rules; general anti-avoidance rules; the principle of common taxation
Summary/Abstract: As part of this publication, the key issue of legal protection of taxpayers avoiding taxation are analyzed. This issue is analyzed especially in the context of the in dubio pro tributario principle, construction (systemic) principles of CIT and general anti avoidance rules. The appropriate de lege lata and de lege ferenda postulates aimed at constructing the correlation (interdependence) between these matters at the statutory level are formulated.
Journal: Kwartalnik Prawa Podatkowego
- Issue Year: 2017
- Issue No: 4
- Page Range: 77-104
- Page Count: 28
- Language: Polish