Klauzula przeciwko unikaniu opodatkowania (perspektywa konstytucyjnoprawna)
A clause against tax avoidance (constitutional perspective)

Summary/Abstract: Purpose - The aim of the article is to analyze the legal regulation of the so-called an anti-versus clause including constitutional requirements for the construction of tax law. Design/methodology/approach - Analysis of literature and jurisprudence, examination of source documents. Findings - The legal inclusion of the anti-abusing clause gives a wide margin of discretion to tax authorities to assess the legal consequences of taxpayers' activities. The reason for this state of affairs and at the same time the key disadvantage of the presented legal regulation is the support of its construction with vague notions, which were used even in the provisions of a definitional nature. As a consequence, the Polish regulation of the anti-abusing clause is undoubtedly in conflict with art. 2 of the Constitution speaking about a democratic state of law. Originality / value - The value of the article is description of problems that may arise in the course of interpreting the provisions defining the rules for the application of the anti-abusive clause. In addition, there was shown the non-compliance of the analyzed solutions with specific constitutional requirements.

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