Dyskrecjonalny i swoisty charakter interpretacji prawa podatkowego w sprawach indywidualnych

• Authors: Bartłomiej Biga
• Languages of publication: PL

Abstracts

EN

The aim of this text is to compare the interpretations of tax law in individual cases (advance tax rulings) with typical forms of administration activity. It contains also the comparison with administrative act, because individual interpretations are often confused with this form of administration activity. Moreover, the work suggests such a redefinition of the interpretations that would prevent any threats it might pose to the basic democratic values of a law governed state. Therefore this text also describe how judicial control works. The purpose of the text is also emphasizing the discretionary nature of the interpretations of tax law in individual cases.

Keywords

EN

advanced tax rulings

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2011
• Issue: 4
• Pages: 57-67

Contributors

author

Bartłomiej Biga