Ochrona następcy prawnego wynikająca z interpretacji podatkowej – Glosa do wyroku NSA z 17.11.2015 roku, II FSK 2085/13
Journal Title: Studia Prawno-Ekonomiczne - Year 2016, Vol 0, Issue
Abstract
The subject of commented decisions are boundaries of legal protection of an individuals tax interpretation is issued, which claimed the company converted. According to the Supreme Administrative Court if the company converted to received a positive tax interpretation, specyfing the benefit tax effects for the taxpayer, legal protection related to interpretation pass to the successor in the title only when the company converted followed the future events described in the application before the date of converting. In comentator view, the Supreme Administrative Court explained the impossibility of the succession rights of protection associated with the interpretation that these protective law is dependent on the taxpayer to preserve conditional law. It should be noted that this thesis does not negate the general principle of succession to the rights and obligations of the principal tax transformed since it is not an absolute rule, which isn’t affected by the proceedings of the company resolved.
Authors and Affiliations
Rafał Bernat
Keywords
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