Niejednolite stosowanie definicji pojęć prawnych w prawie podatkowym
Inconsistent application of definitions of legal concepts in tax law

Summary/Abstract: In this article, the author presents problems with the use of legal definitions and operative definitions of legal concepts. An analysis of the administrative courts’ case law and the practice of tax authorities indicates the uneven application of these definitions in the settlement of specific tax cases. The consequence of such determination of the understanding of legal concepts contained in tax acts is the lack of predictability of decisions for taxpayers.

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