Object

PLMET:

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Title:

Defining concepts in tax law as limiting the area of the blur  
Definiowanie pojęć w prawie podatkowym jako ograniczenie obszaru nieostrości

Alternative title:

Viznačennâ ponât′ u podatkovomu zakonodavstvì âk zasìb mìnimìzacї sferi rozmitostì

Creator:

Borszowski, Paweł

ORCID:

0000-0003-3570-2101

Subject and Keywords:

legal definitions   blurring area   determinants  
definicje prawne   rozmycie obszaru   wyznaczniki

Description:

Tekst w jęz. pol., streszcz. w jęz. ang. i ukr.

Abstract:

The article discusses the problem of defining terms in tax law. One of the bases for introducing these definitions is to limit the blurring of definitions. This is the basis for the definition of the relationship between them and the terms outlined.The purpose of the study is to indicate the determinants of the limitation of the blur. They are also the determinants of the introduction of legal definitions.The analysis of these determinants with the avoidance clause leads to the conclusion that the determinants need to be looked for.

Place of publishing:

L'vìv

Publisher:

L'vìvs'kij nacìnal'nij unìversitet ìmenì Ìvana Franka

Contributor:

Marszał, Maciej (1968- ). Red.   Burdìn, Volodimir. Red.

Date issued:

2017

Detailed Type:

czasopisma (wydawnictwa ciągłe)   artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:121629   ISSN 2082-4939

Source:

PAd P 102216 II

Language:

pol   ukr   eng

Relation:

Wrocławsko-Lwowskie Zeszyty Prawnicze, 2017, 8, s. 189-198

Is part of:

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Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

Copyright by Vidavnictvo L'vìvs'kogo nacìonalʹnogo unìversitetu ìm. Ìvana Franka

Autor opisu:

WR U/PAdbg