@misc{Zieniewicz_Monika_General_2015,
 author={Zieniewicz, Monika},
 copyright={Copyright by Monika Zieniewicz},
 address={Wrocław},
 howpublished={online},
 year={2015},
 publisher={E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego},
 language={pol},
 abstract={Although the very concept of tax avoidance is not clear, a general anti-avoidance rule is adjustable existing and functioning in many countries, also was operating in Poland in the years 2003–2004. Constitutional Tribunal with sentence from 11 May 2004 stated the variance with the Polish constitution of the regulation being in force, and therefore lost the binding force. However, due to international trends, including the EU legislation, in recent years reoccurring idea introduction to Polish tax law general clause against tax avoidance. Since 2013 works on the amendment of The Tax Ordinance Act are in progress. The project assumes also implementing the object clause what frequent controversies and discussions.},
 title={General anti-avoidance rule – the evolution of institution and contemporary tendencies in Poland},
 keywords={unikanie opodatkowania, klauzula ogólna, nowelizacja Ordynacji podatkowej, wyrok TK K 4/03, klauzula generalna},
}