Statutory and operative definitions of legal terms in the tax law
In this paper the author discusses the question of defining legal terms in the tax law. The author divides the definitions of legal terms contained in the tax law into statutory and operative definitions. This division is based on the distinction between statutory and operative law. Moreover, the au...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.024 |