Advance Tax Rulings jako instytucja prawa podatkowego

Abstrakt

The paper presents an institution, non-existent in the Polish tax system, which is called advance tax rulings in English literature. The reason why this institution has developed and has been institutionalized is mainly the fact that the rules of tax law have grown complicated. A false assessment of the legal status may cause far-reaching effects, which are unfavourable for the taxpayer. The author depicts various ways of legal approach to the institution in question, ranging from a far-reaching institutionalization to the practice of legal organs based only on custom. He also proposes to introduce this institution to the Polish tax system.