Advance tax rulings in Poland – general or individual?

Authors

DOI:

https://doi.org/10.12775/PBPS.2019.001

Keywords

tax rulings, Poland, tax law

Abstract

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.

References

Romano C., Advance Tax Rulings and Principles of Law. Towards a European Tax Rulings System? IBFD, Amsterdam 2002.

Sugarman N.A., Tax Ruling Procedure Revisited, “William and Mary Law Re-view” 1968, vol. 9, issue 4, pp. 1011–1040, https://scholarship.law.wm.edu/ wmlr/vol9/iss4/10/.

Wilk M., Utrwalona praktyka interpretacyjna [Established interpretation practice], „Przegląd Podatkowy” 2017, No 10, pp. 18–22.

State and Local Government Budget Law

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Published

2019-05-04

How to Cite

1.
MORAWSKI, Wojciech and CZUDEK, Damian. Advance tax rulings in Poland – general or individual?. State and Local Government Budget Law. Online. 4 May 2019. Vol. 7, no. 1, pp. 9-23. [Accessed 3 July 2025]. DOI 10.12775/PBPS.2019.001.

Issue

Vol. 7 No. 1 (2019)

Section

Articles

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