Publication details
Advance Tax Roulings in Poland - General or Individual?
| Authors | |
|---|---|
| Year of publication | 2019 |
| Type | Article in Periodical |
| Magazine / Source | Prawo Budżetowe Państwa i Samorządu |
| MU Faculty or unit | |
| Citation | |
| Web | Open access časopisu |
| Doi | http://dx.doi.org/10.12775/PBPS.2019.001 |
| 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. |