Poland - Declaration of Taxpayer Rights
- B. Brzeziński; B. Chanowska-Dymlang
- European Taxation, 2014 (Volume 54), No 8
- 30 June 2014
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.