Advance tax rulings in Poland – general or individual?
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 soluti...
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| Format: | Artikel |
| Sprache: | English |
| Veröffentlicht: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-03-01
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| Schriftenreihe: | Prawo Budżetowe Państwa i Samorządu |
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| Online Zugang: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.001 |