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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.