Obejście prawa podatkowego w doktrynie orzeczniczej polskich sądów

• Authors: Ślifirczyk Maciej

Title variants

EN

Tax Avoidance in the Judicial Doctrine of Polish Courts

• Languages of publication: PL

Abstracts

EN

The article presents conclusions from an examination of the judicial practice of Polish courts connected with the functioning of what is known as the judicial doctrine of the circumvention of the tax law. The study covers more than 500 judgments issued over the past 40 years, primarily by the Supreme Administra- tive Court, which have referred to the circumvention of the tax law. On this basis, an attempt is made to identify and systematise the characteristics of the facts that are considered relevant in order to classify those facts as circumventing the tax law. There is also an evaluation of their significance for the reasoning of the courts, as well as their broader context. The analysis allows a reconstruction of the typical approach that Polish courts take to tax avoidance, and offers guid - ance on the application of the current anti-avoidance rules, including the general anti-avoidance rule introduced to the General Tax Code.

• Publisher: Uniwersytet Jagielloński. Fundacja Utriusque Iuris
• Journal: Forum Prawnicze
• Year: 2017
• Issue: 4 (42)
• Pages: 35–57

Contributors

author

Ślifirczyk Maciej

• Wydział Prawa i Administracji Uniwersytetu Warszawskiego