Decision on the tax consequences of transactions in the draft amendment to the Tax Ordinance Act, individual interpretation in the Tax Ordinance Act, and the decision on individual interpretation in the Law of Entrepreneurs

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decision on the tax consequences of transactions Tax Ordinance Act individual interpretation decision on individual interpretation Law of Entrepreneurs

Tyt. tomu: Państwo a przedsiębiorca — aktualne wyzwania

The article discusses three issues — the decision on the tax consequences of transactions in the draft amendment to the Tax Ordinance Act, individual interpretation in the Tax Ordinance Act, and the decision on individual interpretation in the Law of Entrepreneurs. The common feature of these legal institutions is their independence. Each of them functions separately and is characterized by procedural independence. Another common feature is the purpose of these legal solutions. In onclusion, there is a need to re-analyze the usefulness and functionality of current legal regulations and draw conclusions de lege ferenda towards institutionalization of individual interpretations in one center. Four important questions arise in this regard. What would be the scope of the interpretation, what areas of law would it concern, how would it be organized and what protection would it provide for the applicant? The issue discussed certainly concerns the relationship and attitude of the state to the entrepreneur and is a challenge for practice and theory.

Wrocław

Wydawnictwo Uniwersytetu Wrocławskiego

2019

ISSN 0524-4544 ISSN 0239-6661

10.19195/0524-4544.329.2

PAd P 101182 II

pol eng

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3977. Prawo, ISSN 0524-4544, 2019, 329, s. 17-27

Czasopisma Naukowe w Sieci (CNS)

WR U/PAdbg