Legal Institute of Advance Tax Rulings
Identifikátory výsledku
Kód výsledku v 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>
Nalezeny alternativní kódy
RIV/00216224:14220/19:00120489
Výsledek na webu
<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>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Legal Institute of Advance Tax Rulings
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
Legal Institute of Advance Tax Rulings
Popis výsledku anglicky
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.
Klasifikace
Druh
J<sub>ost</sub> - Ostatní články v recenzovaných periodicích
CEP obor
—
OECD FORD obor
50501 - Law
Návaznosti výsledku
Projekt
—
Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2019
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Białostockie studia prawnicze
ISSN
1689-7404
e-ISSN
—
Svazek periodika
24
Číslo periodika v rámci svazku
3
Stát vydavatele periodika
PL - Polská republika
Počet stran výsledku
8
Strana od-do
157-164
Kód UT WoS článku
—
EID výsledku v databázi Scopus
—