Legal Institute of Advance Tax Rulings

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F19%3A10240465" target="_blank" >RIV/61989100:27510/19:10240465 - isvavai.cz</a>
Alternative codes found
RIV/00216224:14220/19:00120489
Result on the web
<a href="http://bsp.uwb.edu.pl/wp-content/uploads/2019/09/BSP-24-3_157.pdf" target="_blank" >http://bsp.uwb.edu.pl/wp-content/uploads/2019/09/BSP-24-3_157.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.15290/bsp.2019.24.03.12" target="_blank" >10.15290/bsp.2019.24.03.12</a>

Result language
angličtina
Original language name
Legal Institute of Advance Tax Rulings
Original language description
This paper deals with the legal institute of advance tax rulings in the Czech Tax Code, which is comparatively moderately used by the 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 another kind of the tax consultancy. On the contrary, this legal institute is an independent instrument paid by the taxpayer and at the same time helps the taxpayer during the process of the tax administration. It could be summarized that the legal institute of advance tax rulings is the instrument for solving problems with the interpretation of the tax law because it provides the possibility to demand the tax administration to issue a decision stating under obligation how the tax law would be interpreted. The methods used in the paper are applying the analysis and synthesis, description and comparative methods.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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