Czynności, które nie mogą być przedmiotem prawnie skutecznej umowy – zarys problematyki

• Authors: Aleksander Słysz

Title variants

EN

ACTIVITIES WHICH CANNOT BE GOVERNED BY A LEGALLY BINDING CONTRACT – AN OUTLINE

• Languages of publication: PL

Abstracts

EN

‘Activities which cannot be governed by a legally binding contract’ is a term found exclusively in the realm of tax law with no definite set of referents appended to it by the lawmakers. The term corresponds to constructs existing in other departments of law and has been in use for over 20 years, but it does give many interpretation problems. For all the homoeostatic objectives of the tax law, the changing socially acceptable values are causing change in the range of referents of the term in question. This problem requires detailed study.

Keywords

EN

tax law; contract; exclusion; act; an offence; an illegal act; ‘Activities which cannot be governed by a legally binding contract’

• Publisher: LexisNexis Polska Sp. z o.o., Warsaw, Poland
• Journal: Przegląd Prawa Publicznego
• Year: 2012
• Issue: 6
• Pages: 84-92

Contributors

author

Aleksander Słysz

• Kancelaria Doradztwa Podatkowego, Biuro Podatkowo-Księgowe mgr Tadeusz Słysz, Chrzanów, ul. Grunwaldzka 2a