SUCCESSION OF LEGAL PROTECTION RESULTING FROM WRITTEN INTERPRETATION OF TAX LAW

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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

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EP ID EP177871
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