The Principle of the Presumption of Integrity of the Entrepreneur Pursuant to Tax Law

• Authors: Wojciech Prus

Title variants

PL

The Principle of the Presumption of Integrity of the Entrepreneur Pursuant to Tax Law

• Languages of publication: EN

Abstracts

PL

This article presents an outline of the genesis of the introduction to the Polish legal system of the principle of the presumption of integrity of the entrepreneur. The article proposes several practical guidelines for the application of the principle of the presumption of integrity of the entrepreneur. Certain examples of specific provisions which exclude or question the above principle are also indicated. What is more, the article discusses the subjective scope, as well as several de lege ferenda applications related to the aforementioned principle.

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2019
• Issue: 16(4)
• Pages: 68-82

Dates

published

2019-12-31

Contributors

author

Wojciech Prus

Identifiers

DOI

10.4467/22996834FLR.19.024.11724