The Principle of the Presumption of Integrity of the Entrepreneur Pursuant to Tax Law

The Principle of the Presumption of Integrity of the Entrepreneur Pursuant to Tax Law

This article presents an outline of the genesis of the introduction to the Polish legal system of the principle of the presumption of integrity of the entrepreneur. The article proposes several practical guidelines for the application of the principle of the presumption of integrity of the entrepren...

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Veröffentlicht in:Financial law review 2019, Vol.16 (4), p.68-82
1. Verfasser: Prus, Wojciech
Format: Artikel
Sprache:eng
Schlagworte:
Burden of proof
Economic activity
Entrepreneurs
Tax legislation
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Zusammenfassung:This article presents an outline of the genesis of the introduction to the Polish legal system of the principle of the presumption of integrity of the entrepreneur. The article proposes several practical guidelines for the application of the principle of the presumption of integrity of the entrepreneur. Certain examples of specific provisions which exclude or question the above principle are also indicated. What is more, the article discusses the subjective scope, as well as several de lege ferenda applications related to the aforementioned principle.JEL Classification:K340
ISSN:2299-6834
2299-6834
DOI:10.4467/22996834FLR.19.024.11724