@misc{Halasz_Artur_Definicje_2019, author={Halasz, Artur}, copyright={Copyright by Artur Halasz}, address={Wrocław}, howpublished={online}, year={2019}, publisher={E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego}, language={eng}, language={pol}, abstract={The subject of research in the publication were definitions of legal concepts in the legislation concerning turnover taxes and their application. The main objective of the research was to determine how to use definitions of legal concepts in the legislation on turnover taxes. This issue has been considered on a multithreaded basis, starting with the essence of a definition in the legal system, by formulating assumptions for theoretical models to apply definitions of legal concepts in the legislation on turnover taxes, and ending with the examination of the application of these definitions of legal concepts by courts and tax authorities. The content of this publication has been divided into five chapters. Each chapter begins with general notes introducing the issue raised in a given chapter and ends with a short summary}, title={Definicje pojęć prawnych w ustawodawstwie dotyczącym podatków obrotowych}, keywords={definitions, legal concepts, operative definitions, formed definitions, tax law}, }