Urzędowe interpretacje prawa podatkowego. Kilka refleksji na tle ewolucji systemu prawa
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Advanced tax rulings in Poland has been formalized in the moment of implementation of the General Tax Act (1997). They perform a useful role in relations between taxpayers and tax administration, increasing the predictability of behavior the second one. However, advanced tax rulings system in Poland is exceedingly laborious. Two instance judicial review of the correctness of the rulings it's his special feature. This resulted in a shift of paradigm of the institution. It's primary function was to obtain by the taxpayer an answer question what would be the tax consequences, according to the tax authority entails the existence of certain facts. The current function is to seek answer to the question, what is the best interpretation of the certain legal provision. Legal solutions are not fully suited to that function.
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