Abstract

Instrumentalization is an interdisciplinary issue, both in terms of normative and sociological issues, as well as in terms of law making, including the rationality of the legislator. The concept of instrumentalisation was created based on the instrumentality of the law. This feature allows law to be used to achieve goals and perform tasks that are relevant to the person using it. The aim of the article is to present the particular importance of instrumentalisation for shaping the norms of financial (tax) law, when their subject matter is real estate ownership.

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