CZUDEK, Damian a Wojciech MORAWSKI. Advance Tax Roulings in Poland - General or Individual? Prawo Budżetowe Państwa i Samorządu. Torun: Uniwersytet Mikolaja Kopernika, Wydzial Prawa i Administracji,, 2019, roč. 7, č. 1, s. 9-24. ISSN 2300-9853. |
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@article{38721, author = {Czudek, Damian and Morawski, Wojciech}, article_location = {Torun}, article_number = {1}, keywords = {Tax rulings; Poland; Tax Law}, language = {eng}, issn = {2300-9853}, journal = {Prawo Budżetowe Państwa i Samorządu}, title = {Advance Tax Roulings in Poland - General or Individual?}, url = {https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.001/17376}, volume = {7}, year = {2019} }
TY - JOUR ID - 38721 AU - Czudek, Damian - Morawski, Wojciech PY - 2019 TI - Advance Tax Roulings in Poland - General or Individual? JF - Prawo Budżetowe Państwa i Samorządu VL - 7 IS - 1 SP - 9-24 EP - 9-24 PB - Uniwersytet Mikolaja Kopernika, Wydzial Prawa i Administracji, SN - 2300-9853 KW - Tax rulings KW - Poland KW - Tax Law UR - https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.001/17376 N2 - 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. ER -
CZUDEK, Damian a Wojciech MORAWSKI. Advance Tax Roulings in Poland - General or Individual? \textit{Prawo Bud\.zetowe Pa\'nstwa i Samorządu}. Torun: Uniwersytet Mikolaja Kopernika, Wydzial Prawa i Administracji,, 2019, roč.~7, č.~1, s.~9-24. ISSN~2300-9853.
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