Statutory and operative definitions of legal terms in the tax law

In this paper the author discusses the question of defining legal terms in the tax law. The author divides the definitions of legal terms contained in the tax law into statutory and operative definitions. This division is based on the distinction between statutory and operative law. Moreover, the au...

Ausführliche Beschreibung

Bibliografische Detailangaben

1. Verfasser:	Artur Halasz
Format:	Artigo
Sprache:	Inglês
Veröffentlicht:	Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2019-12-01
Schriftenreihe:	Prawo Budżetowe Państwa i Samorządu
Schlagworte:	statutory definitions operative definitions tax law defining legal terms
Online-Zugang:	https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.024
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