BINDING TAX INFORMATION

Discover a comprehensive source of knowledge on binding tax information. This publication is the first on the market to delve so deeply into the issues of binding excise information (WIA) and binding tax rate information (WIS), which are key instruments for stabilizing tax burdens.

• Comprehensive study on binding tax information.
• Detailed analysis of issuance procedures, fees, and appealability.
• Comparison of WIA and WIS and their relationship to other tax law institutions.
• Rich literature on the subject and case law of administrative courts.
• Analysis of statistical data from the National Tax Information Service and Tax Administration Chambers.
• Discussion of the legal framework of the IT systems of the Head of KAS.
• Directions of changes in the area of binding tax information.

This book is an invaluable source of knowledge for tax advisors, legal advisors, bailiffs, notaries, and judges of administrative courts. Entrepreneurs will also find valuable information in it that will help them understand and effectively use the instruments that guarantee tax stability. The publication takes into account a wide range of literature on the subject and the case law of administrative courts, which ensures a thorough understanding of the topic. Available statistical data allows you to assess the scale of using the institution of binding information by taxpayers and its actual picture. The analysis included data obtained from the National Tax Information Service and the Tax Administration Chambers in Warsaw and Wrocław, which adds empirical value to the study.

The author discusses in detail the legal framework in which the two IT systems of the Head of KAS, which are key to these institutions, are located. He also presents the directions of changes in the examined area, which makes the book up-to-date and forward-looking. It is a must-read for anyone who wants to keep up to date with news in tax law and effectively manage their tax liabilities.

The book is a valuable source of knowledge not only for practitioners, but also for representatives of science and students of law and economics. Its comprehensive nature and in-depth analysis of the issues make it a valuable teaching and research material. Thanks to this publication, readers gain a comprehensive understanding of the institution of binding tax information, which allows them to make informed and responsible tax decisions. The availability of statistical data, case law and literature on the subject makes it an invaluable tool in the work of every specialist.