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Title:

Defining concepts in tax law and establishing a new different meaning of the term

ORCID:

0000-0003-3570-2101

Subject and Keywords:

legal definitions in tax law   determinants of creating legal definitions   new meaning of the term

Description:

Tyt. tomu: Sto lat polskiej administracji publicznej. Pamięci Profesor Teresy Rabskiej

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.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

2019

Date copyrighted:

2019

Identifier:

ISSN 0524-4544   ISSN 0239-6661

DOI:

10.19195/0524-4544.327.23

Source:

PAd P 101182 II

Language:

pol   eng

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3888. Prawo, ISSN 0524-4544, 2019, 327, s. 353-362

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Autor opisu:

WR U/PAdbg