Publication details

Advance Tax Roulings in Poland - General or Individual?



Year of publication 2019
Type Article in Periodical
Magazine / Source Prawo Budżetowe Państwa i Samorządu
MU Faculty or unit

Faculty of Law

Web Open access časopisu
Keywords Tax rulings; Poland; Tax Law
Attached files
Description 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.

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