Abstract
The aim of this paper is to reflect on the concept of abuse of law and related concepts in the field of taxation, both from the theoretical point of view, and in connection with decisions of selected courts in this area. The basic thesis is whether it is appropriate and permissible to talk about the categorization of tax subjects' behavioral, which is not fully in line with the text and purpose of binding legal rules.
The second thesis is whether it is possible and appropriate to adopt exact border aspects within internal or external categorization