@misc{Raszczyk_Zuzanna_Binding_2021,
 author={Raszczyk, Zuzanna},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.},
 address={Wrocław},
 howpublished={online},
 year={2021},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={pol},
 abstract={Binding Rate Information (WIS) is a new tax law system institution, in force since 1st November 2019. It is a regulation introducing the possibility of obtaining a decision of the tax authority in the scope of taxing goods and services for the supply of goods, import of goods,},
 title={Binding Tax Rate Information (WIS) as an expression of the principle of trust in public authorities and the principle of legal certainty},
 type={text},
 keywords={tax, rule, VAT rate, public authorities, interpretations of tax law, statistical classification, tax proceedings, evidence proceedings, binding force, taxpayer protection},
}