Definicja legalna działalności gospodarczej z Ordynacji podatkowej a determinanty jej formułowania

• Authors: Paweł Borszowski

Title variants

EN

The legal definition of economic activity from the Tax Ordinance Act and the determinants of its formulation

• Languages of publication: PL

Abstracts

EN

The article analyzes one of the key issues when it comes to the application of legal definitions in the tax law. The tax legislator, regardless of the fact that the legal definition of economic activity was introduced in the provisions of public commercial law, formulates its own definition of this concept in general tax law. In such a case, the determinants of formulating the definition of legal business activity in the Tax Ordinance Act should be determined. Two determinants were chosen and the defi nition of economic activity from the Tax Ordinance Act was analyzed from this point of view. The hypothesis was confirmed that the tax legislator did not use these determinants. For tax theory and practice, this makes it necessary to assess whether a definition of this concept is needed in general tax law.

Keywords

PL

definicja prawna; działalność gospodarcza; determinanty formułowania definicji w prawie podatkowym

EN

legal definition; economic activity; determinants of introducing definitions in tax law

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Wrocławsko-Lwowskie Zeszyty Prawnicze
• Year: 2018
• Volume: 9
• Pages: 95-105

Contributors

author

Paweł Borszowski

• Uniwersytet Wrocławski