en­nak­ko­rat­kai­susubstantiivi

1. 1.(Oikeustiede)verovelvollisen hakemuksesta Verohallinnon tai keskusverolautakunnan antama ja Verohallintoa sitova etukäteinen kanta suunnitellun toimen veroseuraamuksista

1. 1.advance ruling (a ruling issued in advance by a public authority, such as the tax authority, on how a legal provision will be applied in a particular case)
2. 2.(European-Union)preliminary ruling (decision of the European Court of Justice (ECJ) on the interpretation of European Union law, made at the request of a court or tribunal of a European Union member state)

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