Definicje legalne w prawie podatkowym słu-żące ograniczeniu obszaru nieostrości (uwagi na tle klauzuli przeciwko unikaniu opodatkowania)

Abstract

Searching for normative solutions that at least to a certain extent limit the dynamics of changes in tax law regulations is one of the important tasks of the tax law doctrine. This trend includes the use by the legislator of both the legislative technique ensuring the flexibility of tax law regulations, as well as of legal definitions. However, the application of one of the specific normative solutions may be assessed as a combination of these two means of legislative technique. What is meant are legal definitions that serve to limit the area of vagueness. While these definitions are used by the tax legislator, their normative form and placement in legislation and legal regulations do not lead yield the results that could be expected given the determinants of their formation. Therefore, the article examines in detail the determinants of establishment of legal definitions aimed at limiting the areas of inaccuracy. At the same time, these determinants are referred to legal definitions aimed at limiting the said areas, which have been used by the legislator in the regulations specifying a legal definition of an artificial action. The structure of the anti-avoidance provisions is based on such definitions. Therefore, the review of these regulations from the point of view of the postulated determinants is important, taking into account not only the specificity of the anti-avoidance clause, but also the taxpayer’s situation.