Monitor Podatkowy

no. 9/2017

Individual interpretations in the context of a clause against avoiding taxation – chosen aspects

Hanna Filipczyk
Autorka jest doktorem nauk prawnych, doradcą podatkowym współpracującym z Enodo Advisors.
Abstract

The article describes problems that occur in regulations in two areas:individual interpretations and a clause against avoiding taxation. The article deliberates on the subject scope of individual interpretation in the context of standing of the clause, legitimacy of refusing to give interpretation based on justified assumption of avoiding taxation, system of cooperation between the interpretative authority and the Head of National Revenue Administration and the protection based on following interpretation in the light of intertemporal law.