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Tytuł: The Tax Rulings – the Conflict Between the Principle of Legality and the Principle of Legitimate Expectations
Autorzy: Morawski, Wojciech
Słowa kluczowe: Tax
law
ruling
legality
conflict
Data wydania: 2018
Data dodania: 27-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 521-532
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: The key research problem is to determine how the development of the interpretation system can be combined with the principle of legality as far as it is referred to the actions of a public authority. This is particularly important in the situation when it appears that the interpretation was incorrect. In Author’s opinion the principle of protection legitimate expectations should be given priority when interpretations obtained by taxpayers motivated them to a particular action, while there were no circumstances undermining their confidence in the accuracy of the interpretation. In the Author’s opinion, the principle of legitimate expectations should be given priority when interpretations obtained by taxpayers motivated them to a particular action, while there were no circumstances undermining their confidence in the accuracy of the interpretation. seems to be a rational concept. In Poland, however, the problem with protection of the holder of the interpretation does not lie in the defects of the regulations, but in the defects of the practice of their application.
Afiliacja: Nicholas Copernicus University in Toruń
Nota biograficzna: Professor in Department of Financial Law, Faculty of Law and Administration, Nicholas Copernicus University in Toruń.
E-mail: wojciechmorawski.torun@gmail.com
Sponsorzy: Article prepared under a grant funded by the National Science Center (Poland) no. 2016/21/B/HS5/00187 – “Acts of interpretation in tax law – between aid, flexibility and disintegration of system of tax law”.
URI: http://hdl.handle.net/11320/6958
DOI: 10.15290/oolscprepi.2018.38
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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