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Preliminary tax opinion: Plaidoyer for its redesigning in Serbian tax law [PDF]
Anali Pravnog Fakulteta u Beogradu, 2020 Advance tax ruling represents a missing link in Serbian tax law. It is aimed at advancement of taxpayers' legal certainty and deals with the tax treatment of their future transactions. By issuing a ruling at the taxpayer's request, the tax administration
Popović Dejan, Ilić-Popov Gordana
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European Papers, 2021 (Series Information) European Papers - A Journal on Law and Integration, 2021 6(2), 1097-1116 | European Forum Insight of 29 October 2021 | (Table of Contents) I. Introduction. - II. The facts of the cases. - III.
Guido Bellenghi
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The Polish system of property taxation
Prawo Budżetowe Państwa i Samorządu, 2021 The purpose of this paper is to outline the Polish system of real estate taxation and main problems associated with its implementation. Despite socio-economic changes, this area of the tax system has not been reformed in recent years.
Rafał Dowgier
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Acta Iuris Stetinensis, 2023 The aim of this article is to analyse the most recent judgments of administrative courts concerning Article 70(6)(1) of the Tax Ordinance Act in order to determine how they will affect the application of this provision. It provides for the possibility to
Łukasz Pilarczyk
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Will the European Union put an end to the “golden age” of tax ruling?
Acta Universitatis Carolinae Iuridica, 2020 The article deals with the problematic of evolution of regulation of tax rulings. The author indicates the main trends in this process. The most important is that more and more often the holder of the tax ruling is not protected by it.
Wojciech Morawski
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Selectivity in Fiscal Aids: Recent Developments [PDF]
Yearbook of Antitrust and Regulatory Studies, 2018 The notion of fiscal aid is becoming crucial in determining the relationship between supra-national integration and national tax sovereignty; the selectivity criterion is often key in the assessment of compatibility of fiscal measures with ...
Gabriella Perotto
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State Aids and Tax rulings: an assessment of the Commission’s recent decisional practice
Market and Competition Law Review, 2019 Tax rulings are binging decisions that taxpayers may seek from tax authorities to determine in advance how certain transactions will be treated fiscally.
Amedeo Arena
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Advance tax rulings in Poland – general or individual?
Prawo Budżetowe Państwa i Samorządu, 2019 The article attempts to reflect upon the specific competition between individual and general tax interpretations. It refers to the evolution of Polish legal regulations, but also compares them with the solutions in force in other countries.
Wojciech Morawski, Damian Czudek
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Tax Law: Rules or Principles? [PDF]
Fiscal Studies, 1996 This is the text of the IFS Annual Lecture 1996 delivered at the Chartered Accountants’ Hall, London on 17 June 1996.
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Some distinctive features of tax control in the contemporary business environment [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2016 Traditional tax control has proven to be an insufficiently effective means of verifying the overall real economic power of large taxpayers (multinational corporations and wealthy individuals).
Anđelković Mileva
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