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http://hdl.handle.net/11320/6958
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Pole DC | Wartość | Język |
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dc.contributor.author | Morawski, Wojciech | - |
dc.date.accessioned | 2018-09-27T11:30:49Z | - |
dc.date.available | 2018-09-27T11:30:49Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | 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 | pl |
dc.identifier.isbn | 978–83–65696–08–3 | - |
dc.identifier.uri | http://hdl.handle.net/11320/6958 | - |
dc.description.abstract | 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. | pl |
dc.description.sponsorship | 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”. | pl |
dc.language.iso | en | pl |
dc.publisher | Temida 2 | pl |
dc.subject | Tax | pl |
dc.subject | law | pl |
dc.subject | ruling | pl |
dc.subject | legality | pl |
dc.subject | conflict | pl |
dc.title | The Tax Rulings – the Conflict Between the Principle of Legality and the Principle of Legitimate Expectations | pl |
dc.type | Book chapter | pl |
dc.identifier.doi | 10.15290/oolscprepi.2018.38 | - |
dc.description.Email | wojciechmorawski.torun@gmail.com | pl |
dc.description.Biographicalnote | Professor in Department of Financial Law, Faculty of Law and Administration, Nicholas Copernicus University in Toruń. | pl |
dc.description.Affiliation | Nicholas Copernicus University in Toruń | pl |
dc.description.references | Alink, A., van Kommer, V.: The Dutch Approach, Description of the Dutch Tax and Customs Administration, Amsterdam: BFD Publications BV, 2009. | pl |
dc.description.references | Auby, J.B, Dero-Bugny, D.: Les principes de sécurité uridiques et de confiance légitime (The principles of legal certainty and legitimate expectations), in: Auby, J.B, Dutheil de la Rochère, J. (eds.): Droit administratif européen (European administration law), Bruxelles: Bruylant, 2007. | pl |
dc.description.references | Ferreira, E., Theurer, M.: Report of the Special Committee on Tax Ruling and Other Mesures Similar or Effect no. 2015/2066(INI) (2015). | pl |
dc.description.references | Filipczyk, H.: Indywidualne interpretacje prawa podatkowego (Individual tax intepretations), Warszawa: Oficyna Prawa Polskiego, 2011. | pl |
dc.description.references | Forestini R.: Les accords avec l’administration fiscal (Agreements with the tax authorities), Bruxelles: Larcier Group, 2003. | pl |
dc.description.references | Geelhand, N.: Le principe de la croyance légitime en droit administratif et en droit fiscal (The principle of legitimate belief in administrative law and tax law), Revue critique de jurisprudence belge (Critical review of Belgian case law) no. 3 (1995). | pl |
dc.description.references | Gomułowicz A., Małecki J., Podatki i prawo podatkowe (Taxes and tax law), Warszawa: LexisNexis, 2011. | pl |
dc.description.references | Lamarque, J., Négrin, O., Ayrault, L.: Droit fiscal general (General tax law), Paris: LexisNexis, 2009. | pl |
dc.description.references | Michel, V.: Brève observations sur l’application des principes de sécurité juridique et de confiance légitime (Brief comments on the application of the principles of legal certainty and legitimate expectations), La gazette du Palais no. 1 (2009). | pl |
dc.description.references | Mischo, P., Kerger, F.: The New Luxembourg Tax Ruling Procedure, European Taxation no. 7 (2015). | pl |
dc.description.references | Morawski, W.: Interpretacje prawa podatkowego i celnego – stabilność i zmiana (Tax and custom law interpretation – stability and change), Warszawa: Wolters Kluwer, 2012. | pl |
dc.description.references | Richelle, I.: Belgium, in: Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.): Procedural Rules In Tax Law In the Context of European Union and Domestic Law, Oxford: Kluwer Law International, 2010. | pl |
dc.description.references | Romano, C.: Advance Tax Rulings and Principles of Law Towards a European Tax Rulings System? Amsterdam: International Bureau of Fiscal Documentation, 2002. | pl |
dc.description.references | Vanhulle, V.: The Belgian Advance Ruling Procedure: Recent Experience and Greater Efficiency and Flexibility from 2015, European Taxation, no. 3 (2015). | pl |
dc.description.references | Goyens de Heusch F.: La pratique du ruling fiscal en Belgique (The practice of the tax ruling in Belgium). www.goyens.eu. | pl |
dc.description.references | Peeters, B.: La relation entre le principe de sécurité juridique et le principe de l’égalité: un processus d’Echternach? (The relationship between the principle of legal certainty and the principle of equality: an Echternach process?), 2009. www.tiberghien.com. | pl |
dc.description.references | EU: Council Directive (EU) 2015/2376 of 8 December 2015 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation. | pl |
dc.description.references | PL: Tax Ordinance Act of 29 August 1997, as amended. | pl |
dc.description.references | PL: Constitutional Tribunal: K.4/03. | pl |
dc.description.firstpage | 521 | pl |
dc.description.lastpage | 532 | pl |
dc.identifier.citation2 | 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 | pl |
dc.conference | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 | pl |
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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Plik | Opis | Rozmiar | Format | |
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W_Morawski_The_Tax_Rulings.pdf | 380,69 kB | Adobe PDF | Otwórz |
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