Advance tax rulings in Poland – general or individual?
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 soluti...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.001 |
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| _version_ | 1846094509870415872 |
|---|---|
| author | Wojciech Morawski Damian Czudek |
| author_facet | Wojciech Morawski Damian Czudek |
| author_sort | Wojciech Morawski |
| collection | DOAJ |
| 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. |
| format | Article |
| id | doaj-art-cf2749fb4b9f48efb23b1980c7539b4c |
| institution | Kabale University |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2019-03-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-cf2749fb4b9f48efb23b1980c7539b4c2025-01-02T13:21:09ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862019-03-017192310.12775/PBPS.2019.001Advance tax rulings in Poland – general or individual?Wojciech Morawski0https://orcid.org/0000-0002-2396-9434Damian Czudek1https://orcid.org/0000-0002-8169-2023Nicolaus Copernicus University in ToruńMasaryk University in BrnoThe 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.https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.001tax rulingspolandtax law |
| spellingShingle | Wojciech Morawski Damian Czudek Advance tax rulings in Poland – general or individual? Prawo Budżetowe Państwa i Samorządu tax rulings poland tax law |
| title | Advance tax rulings in Poland – general or individual? |
| title_full | Advance tax rulings in Poland – general or individual? |
| title_fullStr | Advance tax rulings in Poland – general or individual? |
| title_full_unstemmed | Advance tax rulings in Poland – general or individual? |
| title_short | Advance tax rulings in Poland – general or individual? |
| title_sort | advance tax rulings in poland general or individual |
| topic | tax rulings poland tax law |
| url | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.001 |
| work_keys_str_mv | AT wojciechmorawski advancetaxrulingsinpolandgeneralorindividual AT damianczudek advancetaxrulingsinpolandgeneralorindividual |