Definiowanie pojęć w prawie podatkowym a ustalenie nowego (innego) znaczenia danego określenia

• Authors: Paweł Borszowski

Title variants

EN

Defining concepts in tax law and establishing a new (different) meaning of the term

• Languages of publication: PL

Abstracts

EN

The article analyzes one of the basic defining concepts in tax law. It is about creating a new meaning of the term. The author indicates that the tax legislator creating such concepts does not use determinants. The article indicates the first and second degree determinants for the creation of these definitions.

Keywords

PL

definicje legalne w prawie podatkowym; determinanty tworzenia definicji legalnych; nowe znaczenie terminu

EN

legal definitions in tax law; determinants of creating legal definitions; new meaning of the term

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Prawo
• Year: 2019
• Issue: 327
• Pages: 353-362

Contributors

author

Paweł Borszowski

• Uniwersytet Wrocławski