TY - GEN A1 - Kubista, Bartosz A2 - Jakubowski, Sebastian A2 - Kostecka-Jurczyk, Daria PB - Wydawnictwo Uniwersytetu Wrocławskiego N2 - The article deals with the possibilities of using and the importance of advance protective opinions in the tax risk management process. The article discusses issues of the essence and legal characteristics of the advance opinions and its importance for increasing taxpayers’ tax security. The publication addresses the issue of how to request a security opinion, the course of proceedings and the benefits of its receipt in the context of tax risk management. In addition to analyzing the legal text, the article also analyzes the achievements and significance of already issued hedging opinions for taxpayers’ practice in the area of counteracting tax avoidance. L1 - http://www.repozytorium.uni.wroc.pl/Content/116065/PDF/06_Kubista_B_Opinie_zabezpieczajace_w_zarzadzaniu_ryzykiem_podatkowym.pdf CY - Wrocław L2 - http://www.repozytorium.uni.wroc.pl/Content/116065 PY - 2020 KW - general anti-avoidance rule KW - advance protective opinions KW - tax risk KW - tax risk management T1 - Opinie zabezpieczające w zarządzaniu ryzykiem podatkowym UR - http://www.repozytorium.uni.wroc.pl/dlibra/publication/edition/116065 ER -