TY - JOUR
TI - The Principle of the Presumption of Integrity of the Entrepreneur Pursuant to Tax Law
AU - Prus, Wojciech
TI - The Principle of the Presumption of Integrity of the Entrepreneur Pursuant to Tax Law
AB - 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.
VL - 2019
IS - Issue 16 (4)/ 2019
PY - 2019
C1 - 2299-6834
SP - 68
EP - 82
DO - 10.4467/22996834FLR.19.024.11724
UR - https://ejournals.eu/en/journal/financial-law-review/article/the-principle-of-the-presumption-of-integrity-of-the-entrepreneur-pursuant-to-tax-law
KW - burden of proof
KW - presumption of the integrity of the entrepreneur
KW - principle of freedom of economic activity