Abstract

This publication presents arguments indicating the admissibility of the general anti-avoidance rule in the Polish tax system. Firstly, the subject of the analysis is the judgment of the Constitutional Tribunal of 11.05.2004 (case file no. K 4/03), which formulates the criteria to be met by GAAR. Then, the structure of the current clause is presented in the context of the above mentioned guidelines of the Constitutional Tribunal.