Abstract

Already in the phase of initial analysis of regulations regarding clause against avoiding taxation there are doubts in regard to how should these regulations be interpreted and in what way will they be put into practice. Those doubts are somehow inevitable, in case of regulations that include array of open concepts and unspecified collocations, which – it seems – is difficult to avoid in case of constructing general regulations of rules against avoiding taxation. In the author’s opinion, especially in the initial phase of applying the clause – in connection to a lack of Polish ruling acquis – appealing to verdicts from external ruling might be particularly valuable. However,tax law systems or specific regulations regarding the clause might be different in particular countries, yet it is the evaluation of matters which are not strictly legal in shape (such as economic substance of an act, contradiction with a goal and subject of tax law, artificiality of an act, qualification of several acts as one group), and as a rule, they should be based on similar premises and criteria.