@misc{Borszowski_Paweł_Defining_2019,
 author={Borszowski, Paweł},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.},
 address={Wrocław},
 howpublished={online},
 year={2019},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={pol},
 abstract={The article analyzes one of the basic defining concepts in tax law. It is about creating a new meaning of the term. The author indicates that the tax legislator creating such concepts does not use determinants. The article indicates the first and second degree determinants for the creation of these definitions.},
 type={tekst},
 title={Defining concepts in tax law and establishing a new different meaning of the term},
 keywords={legal definitions in tax law, determinants of creating legal definitions, new meaning of the term},
}