Dobra wiara w prawie podatkowym. Rozważania na gruncie art. 58a Ordynacji podatkowej
Good faith in tax law. Considerations under Article 58a of the Tax Ordinance

Summary/Abstract: The article addresses the issue of good faith in the aspect of the regulation of Article 58a of the Tax Ordinance, introducing additional tax liabilities related to anti-abusive provisions – a clause against tax avoidance. The author, making a normative analysis of the institution of good faith under Article 58a of the Tax Ordinance, as a prerequisite for freeing the taxpayer from additional tax liability, considers the meaning of this concept and its relations in reference to the jurisprudence of the concept of good faith functioning in the common system of value added tax. She also points out that due to the indeterminacy of the term good faith, it is a flexible form of application of tax law, inherent in legal neopositivism.

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