Legal Institute of Advance Tax Rulings

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.