%0 Journal Article
%T The Principle of the Presumption of Integrity of the Entrepreneur Pursuant to Tax Law
%A Prus, Wojciech
%J Financial Law Review
%V 2019
%R 10.4467/22996834FLR.19.024.11724
%N Issue 16 (4)/ 2019
%P 68-82
%K burden of proof, presumption of the integrity of the entrepreneur, principle of freedom of economic activity
%D 2019
%U https://ejournals.eu/en/journal/financial-law-review/article/the-principle-of-the-presumption-of-integrity-of-the-entrepreneur-pursuant-to-tax-law
%X 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.