Declaration of Taxpayer Rights

Journal
Author
Brzeziński, B.; Chanowska-Dymlang, B.
Country
Poland
Published Date
Issue
European Taxation 2014 (Volume 54), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.