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http://hdl.handle.net/11320/8309
Pełny rekord metadanych
Pole DC | Wartość | Język |
---|---|---|
dc.contributor.author | Bartes, Richard | - |
dc.date.accessioned | 2019-09-25T08:15:01Z | - |
dc.date.available | 2019-09-25T08:15:01Z | - |
dc.date.issued | 2019 | - |
dc.identifier.citation | Białostockie Studia Prawnicze, Vol. 24 nr 3, 2019, s. 157-164 | pl |
dc.identifier.issn | 1689-7404 | - |
dc.identifier.uri | http://hdl.handle.net/11320/8309 | - |
dc.description.abstract | This paper deals with the legal institute of advance tax rulings in the Czech Tax Code, which comparatively is moderately used by Czech tax entities - both natural persons and legal persons. The main aim of the contribution is to confirm or disprove the hypothesis that the legal institute of advance tax rulings is not just another form of tax consultancy. On the contrary, this legal institute is an independent instrument paid for by the taxpayer and which aims at offering the taxpayer assistance during the process of the tax administration. It can be summarised that the legal institute of advance tax rulings is an instrument for solving problems in the interpretation of tax law because it provides the possibility to request the tax administration to issue a decision stating under obligation how the tax law would be interpreted. The research methods used in the paper are analysis and synthesis, description and comparative methods. | pl |
dc.language.iso | en | pl |
dc.publisher | Wydział Prawa Uniwersytetu w Białymstoku, Temida 2 | pl |
dc.subject | tax law | pl |
dc.subject | advance tax rulings | pl |
dc.subject | tax code | pl |
dc.title | Legal Institute of Advance Tax Rulings | pl |
dc.type | Article | pl |
dc.identifier.doi | 10.15290/bsp.2019.24.03.12 | - |
dc.description.Email | richard.bartes@vsb.cz | pl |
dc.description.Biographicalnote | Richard Bartes – asystent na Politechnice w Ostrawie, Wydział Ekonomiczny, obecnie student studiów doktoranckich na Wydziale Prawa Finansowego Uniwersytetu Masaryka – Wydział Prawa w Brnie. W tej chwili studiuje francuską szkołę finansów publicznych, jest członkiem Dyrekcji Alliance Francaise Brno. | pl |
dc.description.Affiliation | VSB -Technical University of Ostrava | pl |
dc.description.references | Givati Y., Resolving Legal Uncertainty: The Unfulfilled Promise of Advance Tax Rulings, Harvard Law School, 2009. | pl |
dc.description.references | Jánošíková P., Mrkývka P., Finanční a daňové právo, Plzeň 2016. | pl |
dc.description.references | Lichnovský P., Ondrýsek R., Komentář k daňovému řádu, Praha 2016. | pl |
dc.description.references | Romano C., Advance Tax Rulings and Principles of Law: towards a European tax rulings system?, Amsterdam 2002. | pl |
dc.description.references | Substance rules update in the Netherlands. Taxand.com, Luxembourg2014, http://www.taxand.nl/en/news/163. | pl |
dc.description.volume | 24 | - |
dc.description.number | 3 | - |
dc.description.firstpage | 157 | pl |
dc.description.lastpage | 164 | pl |
dc.identifier.citation2 | Białostockie Studia Prawnicze | pl |
dc.identifier.orcid | 0000-0001-5176-2978 | - |
Występuje w kolekcji(ach): | Białostockie Studia Prawnicze, 2019, Vol. 24 nr 3 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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BSP_24_3_R_Bartes_Legal_Institute_of_Advance_Tax_Rulings.pdf | 1,42 MB | Adobe PDF | Otwórz |
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