Evolution of the Rules Pertaining to the Issuing of ‘Official’ Interpretations of Tax Laws in Poland
Interpretations of the tax law (currently referred to as general and individual interpretations), issued by tax authorities, are a fairly new institution in Poland. They were introduced into the legal system by the Tax Ordinance Act of 29 October 1997. From that time these regulations were deeply ch...
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| Format: | Article |
| Language: | English |
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Sciendo
2013-08-01
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| Series: | Studies in Logic, Grammar and Rhetoric |
| Online Access: | https://doi.org/10.2478/slgr-2013-0013 |