Declaration of Taxpayer Rights

Journal
Brzeziński, B.; Chanowska-Dymlang, B.
Poland
European Taxation 2014 (Volume 54), No. 8
PriceUSD 45

This note outlines the origins and content of the Declaration of Taxpayer Rights that is currently being developed in Poland, which is intended to ensure that the practise of the tax authorities reflects the statutory legal guarantees that may be enjoyed by all taxpayers.