Acorduri fiscale avansate (I). Noțiuni introductive referitoare la acordurile fiscale și unele considerații privind poziția lor în sistemul european de impozitare. O analiză comparativă a procedurii de ruling
Advanced Tax Rulings (I). Introductory Notions Regarding The Tax Ruling And Some Considerations About Its Position In A European Taxation. A Comparative Analysis Of The Ruling Procedure

Summary/Abstract: If one thinks about advanced tax rulings, then the infamous “Luxembourg Leaks” might come to mind, together with the fact that tax rulings are most often used by multinational companies to devise strategies through which they can avoid taxes. The conclusion can easily state, that a ruling as an instrument is questionable and is just an unscrupulous way which enables tax fraud. Or is it? Hereinafter, I will try to analyze the problem from a procedural point of view, and compare state practice, and the European Commission’s response to all these. For a deeper understanding of the phenomenon, the author will present the sources of the institution and the current “state of the art”, and will continue with the overview and details of the advanced tax procedure of some Central-East European Countries.

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