%0 Journal Article
%T THE COMPARATIVE ANALYSIS ON PROBLEM OF MARKETING ACTIONS CLASSIFICATION FOR THE PURPOSE OF TAX LAW IN THE PERSPECTIVE OF EUROPEAN AND POLISH LEGAL SYSTEMS. THE CONTEXT OF SUBSTANTIAL LAW AND LEGAL THEORY.
%A ANETA MAKOWIEC
%A KAMIL GALAS
%J Ad Alta : Journal of Interdisciplinary Research
%D 2012
%I Magnanimitas
%X The primary point of article is to outline some common principles for theEuropean Union Member States in the classification process of the marketing actionsas legally eligible incurred income cost and in effect the tax deductible revenue. Thepaper is written for the purpose of presenting specific aspects of legal theory and thelegal text interpretation as useful and effective tools in the process of solving earliermentioned tax law problems. The article is mostly based on comparative analysis ofthe European Union Countries tax law as well as provides the classic examples of theclassification conflict between representation and advertisement. I addition authors ofthe article intend to present the entire issue on the example of polish law regulations.The work mainly emphasizes on issues related to the law interpretation and thelanguage logic in the context of analyzing the legal regulations of European taxsystems, which could successfully facilitate the process of understanding EuropeanUnion Countries key legal institutions in the subject matter.
%K taxes
%K marketing actions
%K tax deductible revenue
%K incurred income cost
%K legal theory
%K interpretation of law
%K European tax law
%K Polish tax law
%U http://www.magnanimitas.cz/ADALTA/0202/papers/A_makowiec.pdf