@misc{Przybylski_Wiktor_Klauzula_2021,
 author={Przybylski, Wiktor},
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 howpublished={online},
 year={2021},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={The subject of the article is a presentation of the General Anti-Abuse Rule (GAAR clause) introduced into the Polish tax system on July 15, 2016. In order to organize the subject of the study, the article is divided into eight parts. The article covers the historical outline of the introduction of the clause into the Polish legislation, the prerequisites for its application, exclusions from the application of the clause, the issue of artificial mode of action, the issue of tax benefit, the issue of contradiction of tax benefit with the purpose or object of the tax law or its provision, the issue of action, the consequences of the application of the clause, as well as the issue of additional tax liability as an additional sanction of issuing a decision applying the clause. The article focuses on the current wording of the legislation, specifying what changes have been made to the clause over the past years of its functioning.},
 type={text},
 title={Klauzula generalna przeciwko unikaniu opodatkowania},
 doi={https://doi.org/10.34616/149364},
 keywords={general anti-abuse rule, general anti-avoidance rule, general anti-avoidance clause, GAAR, GAAR clause, Tax Ordinance, tax benefit, tax avoidance},
}