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Title:

Definicje pojęć prawnych w ustawodawstwie dotyczącym podatków obrotowych

Alternative title:

Definitions of legal concepts in the legislation regarding turnover taxes

Creator:

Halasz, Artur

ORCID:

0000-0003-2279-4334

Subject and Keywords:

definitions ; legal concepts ; operative definitions ; formed definitions ; tax law

Abstract:

The subject of research in the publication were definitions of legal concepts in the legislation concerning turnover taxes and their application. The main objective of the research was to determine how to use definitions of legal concepts in the legislation on turnover taxes. This issue has been considered on a multithreaded basis, starting with the essence of a definition in the legal system, by formulating assumptions for theoretical models to apply definitions of legal concepts in the legislation on turnover taxes, and ending with the examination of the application of these definitions of legal concepts by courts and tax authorities. The content of this publication has been divided into five chapters. Each chapter begins with general notes introducing the issue raised in a given chapter and ends with a short summary

Place of publishing:

Wrocław

Publisher:

E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Contributor:

Brzeziński, Bogumił (1948- ). Rec. ; Mączyński, Dominik Rec.

Date issued:

2019

Resource Type:

e-book

Identifier:

ISBN 978-83-66066-77-9 (druk) ; ISBN 978-83-66066-78-6 (online)

DOI:

10.34616/23.19.147

Language:

pol ; eng

Relation:

(Prace Naukowe Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego) ; (E-Monografie ; nr 150)

Rights holder:

Copyright by Artur Halasz

Autor opisu:

WR U/PAdjm