The amendment to the binding rulings regime will enter into force on 1 July 2007 (the Law of 29 November 2006, LJ 217/2006, item 1590). The key changes are summarized below.

Time limit for tax authorities to issue rulings

Currently, the tax authorities are obliged to issue a ruling within 3 months; otherwise, the taxpayer's position as stated in the reques…

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