A ruling constitutes a formal, legally enforceable individual administrative act at the end of an administrative procedure which is addressed to a natural person or a legal entity. The vital elements of a ruling are the decision, the legal reasoning and information on the available legal remedies. Through rulings, arrangements are made on a case-to-case basis by means of which the general provisions set forth in regulations are couched in more practical terms, repealed or modified in justified cases (waiver ruling).
