Ocena istotności różnicy między stanem faktycznym lub zdarzeniem przyszłym opisanym we wniosku o interpretację a stanem rzeczywistym w świetle funkcji ochronnej interpretacji indywidualnej przepisów prawa podatkowego

Kacper Kanka


Author Kacper Kanka (FLA)
Kacper Kanka,,
- Faculty of Law and Administration
Other language title versionsThe assessment of significance of the difference between the facts or future event specified in the application for a tax ruling and actual situation in light of the protective function of tax ruling
Journal seriesMonitor Podatkowy, ISSN 1231-1855, (B 4 pkt)
Issue year2016
Publication size in sheets0.7
Keywords in Englishtax ruling, protective function of a tax ruling, difference in the facts, case law
Languagepl polski
Score (nominal)5
ScoreMinisterial score = 4.0, 13-12-2017, ArticleFromJournal
Ministerial score (2013-2016) = 5.0, 13-12-2017, ArticleFromJournal
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.