SUCCESSION OF LEGAL PROTECTION RESULTING FROM WRITTEN INTERPRETATION OF TAX LAW
Journal Title: Annuals of the Administration and Law - Year 2014, Vol 0, Issue 0
Abstract
The paper focuses on the analysis of current crucial issues connected with succession of legal protection resulting from a written interpretation of tax law. The work apart from presenting a general discussion on individual tax rulings also attempts to define in what situations succession of rights and obligations arising out of a tax ruling occur. Within this context, the article cites the judgements of the Supreme Administrative Court. The article also touches upon the problem pertaining to the nature of individual tax rulings which causes divergent attitudes among representatives of the doctrine and the judicature. The issue is very significant because of practical and theoretical consequences it generates. The discussion ends with conclusions on the conducted analysis.
Authors and Affiliations
Aneta Makowiec
Keywords
Related Articles
- EP ID EP177871
- DOI -
- Views 83
- Downloads 0
AMENDMENTS OF CONTRACTUAL EMPLOYMENT RELATIONSHIPS
The Author describes an amendments introduced in 2015 into the Polish Labour Code in matters of employment contracts for a definite period of time and legal restrictions imposed by the State in 2015 on the freedom of par...
MANAGERS’ REMUNERATION WHILE THE EMPLOYMENT RELATIONSHIP IN THE VIEW OF EMPLOYER’S CRITICAL FINANCIAL SITUATION
Managers of the establishment on the employer’s behalf are distinctive group of employees. Their special status is particularly visible while employer’s financial crisis. It is regulated especially by two acts - Bankrupt...
PARTY TO ADMINISTRATIVE DECISION ANNULMENT PROCEEDING
The article deals with the issue of a party in legal action for an administrative decision annulment that is classified as the extraordinary proceeding and plays a significant role in terms of the party`s procedural guar...
SCAPE GOAT – EMISSARY GOAT
The modern cultural code features the concept of a Scapegoat. It is definitely abused. According to the author, it departs from the account of the ancient ritual of purification described in the Book of Leviticus 16: 7-2...
DIFFERENT PERSPECTIVE ON THE RIGHT TO COLLECTIVE BARGAINING
The paper concerns dfferences in approach to collective bargaining in the case-laws of the European Court of Justice and the European Court of Human Rights. The author points to the inspiration of ECCHR by achievements o...