Add to ORKGThe paper presents an institution, non-existent in the Polish tax system, which is called advance tax rulings in English literature. The reason why this institution has developed and has been institutionalized is mainly the fact that the rules of tax law have grown complicated. A false assessment of the legal status may cause far-reaching effects, which are unfavourable for the taxpayer. The author depicts various ways of legal approach to the institution in question, ranging from a far-reaching institutionalization to the practice of legal organs based only on custom. He also proposes to introduce this institution to the Polish tax system
Interpretations of the tax law (currently referred to as general and individual interpretations), is...
The author touches upon the problems being at the point of contact of two fields of the law: tax law...
The article attempts to reflect upon the specific competition between individual and general tax int...
This paper deals with the legal institute of advance tax rulings in the Czech Tax Code, which compar...
The objective of the paper is to present the significance of general rules of tax law resulting from...
The article is an attempt to look at the development of Polish tax law through the prism of the conc...
In most of OECD countries tax payers may request the tax authorities to issue advance tax rulings. T...
The aim of this paper is to outline the institution of the tax avoidance clause which has recently b...
In order to ascertain that law plays its assumed functions properly, a number of conditions have to ...
The article examines the issue of tax base estimation, crucial from the theoretical standpoint as w...
The article attempts to reflect upon the specific competition between individual and general tax int...
This publication is orientated towards showing a present way of the taxation of undisclosed income i...
The paper discusses selected legal solutions, from Polish tax system, which are to protect taxpayer’...
A tax heaven is usually a territory with lower tax duties in comparison to other countries. For tha...
The paper describes the institution of tax calculation and its relations with the birth of tax liabi...
Interpretations of the tax law (currently referred to as general and individual interpretations), is...
The author touches upon the problems being at the point of contact of two fields of the law: tax law...
The article attempts to reflect upon the specific competition between individual and general tax int...
This paper deals with the legal institute of advance tax rulings in the Czech Tax Code, which compar...
The objective of the paper is to present the significance of general rules of tax law resulting from...
The article is an attempt to look at the development of Polish tax law through the prism of the conc...
In most of OECD countries tax payers may request the tax authorities to issue advance tax rulings. T...
The aim of this paper is to outline the institution of the tax avoidance clause which has recently b...
In order to ascertain that law plays its assumed functions properly, a number of conditions have to ...
The article examines the issue of tax base estimation, crucial from the theoretical standpoint as w...
The article attempts to reflect upon the specific competition between individual and general tax int...
This publication is orientated towards showing a present way of the taxation of undisclosed income i...
The paper discusses selected legal solutions, from Polish tax system, which are to protect taxpayer’...
A tax heaven is usually a territory with lower tax duties in comparison to other countries. For tha...
The paper describes the institution of tax calculation and its relations with the birth of tax liabi...
Interpretations of the tax law (currently referred to as general and individual interpretations), is...
The author touches upon the problems being at the point of contact of two fields of the law: tax law...
The article attempts to reflect upon the specific competition between individual and general tax int...