Advance tax rulings in Poland – general or individual?

Prawo Budżetowe Państwa i Samorządu

Damian Czudek¹  Wojciech Morawski² 

[1] Masaryk University in Brno;Nicolaus Copernicus University in Toruń;

关键词: tax rulings;    poland;    tax law;   

DOI  :  10.12775/PBPS.2019.001

来源: DOAJ

【 摘 要 】

The article attempts to reflect upon the specific competition between individual and general tax interpretations. It refers to the evolution of Polish legal regulations, but also compares them with the solutions in force in other countries. The authors point to the emergence of indirect legal solutions which combine the features of general and individual tax interpretations. On the whole, they assess this trend in changes in a positive manner.

【 授权许可】

Unknown