Oddziaływanie klauzuli przeciwko unikaniu opodatkowania na indywidualne interpretacje przepisów prawa podatkowego – wnioski de lege lata i de lege ferenda
The purpose of writing this article is to show and assess the influence that is currently being exerted by the tax avoidance clause on individual interpretations of tax law provisions. It is an important issue, because strong interaction has been noticed between these law institutions as well as th...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
2021-01-01
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| Series: | Acta Iuris Stetinensis |
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| Online Access: | https://wnus.edu.pl/ais/pl/issue/1222/article/19382/ |