LOGICAL INTERPRETATION OF LAW REFER TO ARTICLE 199a OF TAX ORDINANCE. Cover Image

WYKŁADNIA LOGICZNA ARTYKUŁU 199A USTAWY ORDYNACJA PODATKOWA.
LOGICAL INTERPRETATION OF LAW REFER TO ARTICLE 199a OF TAX ORDINANCE.

Author(s): Rafał Bernat
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Law on Economics
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: taxpayer; the tax authority;

Summary/Abstract: In case of doubt as to the legal nature of the legal action, which is a taxable person, the tax authority may request the Court to determine the existence of a legal relation/ Such action is to prevent taxpayers making apparent steps to reduce the tax base or tax amounts. The author makes analysis of the provisions of the civil and tax procedures (also civil substantive law) with the help of logical interpretation of the meaning of legal norms on the basis of the legal reasoning. Taken will also attempt to determine the effects of the legal action’ apparentness for the taxpayer in respect of the possibility of emotions the final decision concerning the amount of tax it and define the conditions for exemption from the possibility of bringing an action by the tax authority to establish the existence of a legal relation.

  • Issue Year: 2016
  • Issue No: 14 (2)
  • Page Range: 41-53
  • Page Count: 13
  • Language: Polish
Toggle Accessibility Mode