Monitor Podatkowy
no. 9/2020
Activity aimed at obtaining tax gains, artificiality, contradiction to the subject-matter or aim of the tax act (substantive conditions of gaar) on the grounds of supreme administrative court’s judgement (case file: II FSK 135/19)
DOI: 10.32027/MOPOD.20.9.2
Autor jest doktorem nauk prawnych. Poglądy wyrażone w niniejszej publikacji stanowią wyłącznie jego prywatną opinię.
Abstract
GAAR has been in force in the Polish tax system for over three years. The correct understanding of the GAAR’s nature is crucial for the effective use of this clause. As part of this publication, based on one of the judgments of the Supreme Administrative Court, selected issues related to the application of GAAR are presented.
