| Author dc.contributor.author | Ewelina Bobrus-Nowinska | hu_HU |
| Availability Date dc.date.accessioned | 2023-03-14T13:02:47Z | |
| Availability Date dc.date.available | 2023-03-14T13:02:47Z | |
| Release dc.date.issued | 2019 | hu_HU |
| uri dc.identifier.uri | http://hdl.handle.net/20.500.12944/20209 | |
| Abstract dc.description.abstract | Tax law rulings are not an institution typical only for the Polish tax system, because they occur, in various forms, almost everywhere in Europe. Undoubtedly this reflects the fact that the legislator is able to see the specifics of the tax law – the area not only extremely complex and extensive, but first of all affecting the ownership right. Rulings give the taxpayers not only the chance to clarify doubts related to the text of regulations, but also create a sense of security and certainty – if taxpayers follow recommendations of the authority included in the ruling, they will not suffer any negative consequences of their own actions. | hu_HU |
| Language dc.language | en | hu_HU |
| Rent dc.publisher | Dialóg Campus | hu_HU |
| Contact information dc.relation.ispartof | http://hdl.handle.net/20.500.12944/14704 | hu_HU |
| Keywords dc.subject | tax | hu_HU |
| Keywords dc.subject | tax law rulings | hu_HU |
| Keywords dc.subject | taxpayer | hu_HU |
| Title dc.title | Tax Law Rulings as an Example of Support for Taxpayers | en |
| Type dc.type | tanulmány | hu_HU |
| Version dc.description.version | kiadói | hu_HU |
|
dc.rights.accessRights | nyílt hozzáférésű | hu_HU |
| Doi ID dc.identifier.doi | 10.36250/00749.05 | hu_HU |
| Discipline Discipline + dc.subject.discipline | Társadalomtudományok | hu_HU |
|
dc.subject.sciencebranch | Társadalomtudományok/Állam- és jogtudományok | hu_HU |
| Scope dc.format.page | 59-68 | hu_HU |
|
dc.identifier.bookTitle | European Financial Law in Times of Crisis of the European Union | hu_HU |
| Place of publication dc.publisher.place | Budapest | hu_HU |
Közszolgálati Tudásportál
