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Title:

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

Creator:

Bielecki, Leszek

ORCID:

0000-0002-1553-1141

Subject and Keywords:

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

Description:

Tyt. tomu: Państwo a przedsiębiorca — aktualne wyzwania

Abstract:

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.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Borkowski, Andrzej. Red.   Małecki, Witold. Red.

Date issued:

2019

Date copyrighted:

2019

Identifier:

ISSN 0524-4544  
ISSN 0239-6661

DOI:

10.19195/0524-4544.329.2

Source:

PAd P 101182 II

Language:

pol   eng

Relation:

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

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Autor opisu:

WR U/PAdbg