Monitor Podatkowy

no. 12/2020

Security opinions – chosen process aspects

DOI: 10.32027/MOPOD.20.12.4
Hanna Filipczyk
Autorka jest doradcą podatkowym w Enodo Advisors, adiunktem badawczym na Wydziale Prawa Uniwersytetu w Białymstoku.
Abstract

The article discusses chosen issues connected with the procedure of giving security opinions. The author specifically analyzed the legal character of a security opinion, competitiveness of the procedure against other tax procedures, types of issued acts, the scope of judicial review of opinions and the refusal to issue them. Identified shortcomings of the regulation may be partly removed by means of interpretation, and partly they require amendment of regulations.