Academic Scientific JournalsThe Principle of the Presumption of Integrity of the Entrepreneur Pursuant to Tax Law
DOI:
https://doi.org/10.4467/22996834FLR.19.024.11724Keywords:
burden of proof, presumption of the integrity of the entrepreneur, principle of freedom of economic activityAbstract
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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References
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Judgment of the Supreme Administrative Court of 26th June 2018, I FSK 651/18.
Judgment of the Supreme Administrative Court of 11th October 2018, II FSK 3532/16.
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