Application of the General Clause of Reasonableness and Criterion of Rationality in Polish Tax Law

M. Münnich
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Abstract

This paper’s objective is to present two methods of introducing elements of the civil general clause of reasonableness into tax law. One of them is the lawmaking process, the other is the application of law, i.e. the decisions of tax authorities and the jurisprudence of national administrative courts.
合理性一般条款与合理性标准在波兰税法中的适用
本文的目的是提出在税法中引入民事一般合理性条款要素的两种方法。一个是立法过程,另一个是法律的适用,即税务机关的决定和国家行政法院的判例。
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