SPECIFIC ANTI-ABUSE CLAUSES IN POLISH TAX LAW

The phenomenon of tax avoidance, which has significantly increased in recent years, significantly affects the reduction of public revenues. This prompts the legislator to introduce further regulations intended to counteract this phenomenon - this includes the GAAR clause, as well as a number of other specific measures, including the so-called small anti-abuse clauses. The relationships between the above-mentioned measures, the manner and scale of their application, as well as the very understanding of the premise of "justified economic reasons", raise a number of interpretative doubts. The author presents their analysis from the perspective of the applied legislative techniques, the practice of interpretation, as well as issues in the field of the systemic approach to the creation of tax law. It specifies, inter alia, the purpose of introducing the above-mentioned regulations, the relationships between individual anti-abuse clauses, as well as the manner and scale of their application by tax authorities and administrative courts. The publication is intended for tax advisors, judges, attorneys, legal advisors. It will also interest representatives of the tax administration and scientists. "() The presented approach to the issue of tax avoidance in the reviewed monograph should be considered original, as it has not been analyzed in this way in Polish literature on the subject so far. () The author notices many threads that have not been exposed in the literature on the subject so far. The presented monograph should be assessed as a valuable position, which will be an undeniable contribution to the doctrine of the subject. Bearing in mind the interesting approach to the issue, mature conclusions, presented postulates - it will become an interesting read not only for theorists, but also for practitioners". From the review by Prof. Dr. habil. Dominik J. Gajewski

• Comprehensive analysis of anti-abuse clauses
• Detailed discussion of the GAAR clause
• Practical guidance on application

The publication is intended for tax advisors, judges, attorneys and scientists. It will also interest representatives of the tax administration. The presented approach to the issue of tax avoidance in the reviewed monograph should be considered original, as it has not been analyzed in this way in Polish literature on the subject so far.