Multiple application for an advance tax ruling – prohibited or necessary? Cover Image

Wnioski wielowariantowe o wydanie urzędowej interpretacji prawa podatkowego – zakazane czy konieczne?
Multiple application for an advance tax ruling – prohibited or necessary?

Author(s): Wojciech Morawski
Subject(s): Law on Economics
Published by: Akademia Leona Koźmińskiego
Keywords: tax law; tax rulings

Summary/Abstract: The paper concerns the problem of the application for an advance tax ruling. Theauthor does not agree with the view of the court that it is not possible to submit applications for a ruling which would include the description of different considered alternatives to the proposed business transaction or different alternativesquestions.

  • Issue Year: 9/2017
  • Issue No: 1
  • Page Range: 87-98
  • Page Count: 12
  • Language: Polish