An Organised Part of an Enterprise: The Legal Definition Limiting the Imprecision

Abstract

One of the key legal definitions introduced into tax law, i.e. the definition of “an organised part of an enterprise”, was analysed in the study. It is an example of a definition under which a tax legislator expresses the tax consequences of business trading. According to the author, this legislative measure may be qualified as a legal definition limiting the imprecision in the provisions of tax law. The fulfilment of certain determinants becomes important for the construction of this definition, on the basis of which it should be constructed. The study specifies these determinants and shows that the tax legislator does not always use them when formulating the analysed definition. Therefore, in the article the author indicates solutions aimed at implementing these determinants.