The Principle of the Presumption of Integrity of the Entrepreneur Pursuant to Tax Law
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RIS BIB ENDNOTEThe Principle of the Presumption of Integrity of the Entrepreneur Pursuant to Tax Law
Publication date: 31.12.2019
Financial Law Review, 2019, Issue 16 (4)/ 2019, pp. 68 - 82
https://doi.org/10.4467/22996834FLR.19.024.11724Authors
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 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.
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Information: Financial Law Review, 2019, Issue 16 (4)/ 2019, pp. 68 - 82
Article type: Original article
Higher School of Administration and Business in Gdynia
Published at: 31.12.2019
Article status: Open
Licence: CC BY-NC-ND
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