The use tax and the rich jurisprudence of the WSA, the NSA and ETS in the  calculation of taxes as a factor limiting tax risks Cover Image

WYKORZYSTANIE INTERPRETACJI PODATKOWYCH   I ORZECZNICTWA WSA, NSA I ETS W ROZLICZENIACH   PODATKOWYCH JAKO CZYNNIKA OGRANICZAJĄCEGO RYZYKO  PODATKOWE
The use tax and the rich jurisprudence of the WSA, the NSA and ETS in the calculation of taxes as a factor limiting tax risks

Author(s): Iwona Tontała
Subject(s): Business Economy / Management, Accounting - Business Administration, Human Resources in Economy
Published by: Społeczna Akademia Nauk
Keywords: the taxpayer; VAT; the interpretation of tax; litigation; tax risks

Summary/Abstract: W presents the work I have outlined not only theoretical, but also practical model for the application of case law of the court in defending their rights in the field of taxes. Instance the extradition of an individual interpretation of tax protection for the taxpayer from the unpleasant consequences of the interpretation of tax legislation. Concluding that, the tax law is very inaccurate and creates a lot of difficulties in terms of interpretation should ask yourself the question, or is the correct method, to prevent the incorrect application of laws. As the scientific method analysis of the literature of the subject of the research was applied.

  • Issue Year: 16/2015
  • Issue No: 8.1
  • Page Range: 53-68
  • Page Count: 16
  • Language: Polish