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AUC IURIDICA, Vol 66 No 3 (2020), 53–62
Will the European Union put an end to the “golden age” of tax ruling?
[Will the European Union put an end to the “golden age” of tax ruling?]
Wojciech Morawski
DOI: https://doi.org/10.14712/23366478.2020.25
published online: 03. 09. 2020
abstract
The article deals with the problematic of evolution of regulation of tax rulings. The author indicates the main trends in this process. The most important is that more and more often the holder of the tax ruling is not protected by it. The lack of protection is justified by the desire to combat tax avoidance.
keywords: tax ruling; European Union
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Will the European Union put an end to the “golden age” of tax ruling? is licensed under a Creative Commons Attribution 4.0 International License.
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ISSN: 0323-0619
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