Open AccessBinding Tax Rate Information (WIS) as an expression of the principle of trust in public authorities and the principle of legal certainty
Author(s) -
Zuzanna Raszczyk
Publication year - 2021
Publication title -
studenckie prace prawnicze, administratywistyczne i ekonomiczne
Language(s) - English
Resource type - Journals
ISSN - 1733-5779
DOI - 10.19195/1733-5779.35.8
Subject(s) - legal certainty , taxpayer , scope (computer science) , certainty , institution , public good , law and economics , business , tax law , expression (computer science) , doctrine , legal doctrine , law , political science , economics , double taxation , microeconomics , computer science , philosophy , epistemology , programming language
Binding Rate Information (WIS) is a new tax law system institution, in force since 1st November 2019. It is a regulation introducing the possibility of obtaining a decision of the tax authority in the scope of taxing goods and services for the supply of goods, import of goods, intra-community acquisition of goods or provision of services. The issued decision is binding, and therefore provides protection for the taxpayer. In a way, this regulation is an expression of the principles of trust in public authorities and of legal certainty, which is extremely important in the field of tax law. The main research objectives of the article are the legal analysis of the new regulations regarding Binding Rate Information, and an attempt to show that the new WIS institution fully implements the principles of legal certainty and of trust in public authorities as expressed in art. 121 o.p. The author uses the dogmatic-legal method to analyze the legal texts as well as the views of doctrine and case-law.