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

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.

Keywords

• general clause reasonableness, rationality, tax avoidance, tax deductible costs