Abstract
Abstract Interpretations of the tax law (currently referred to as general and individual interpretations), issued by tax authorities, are a fairly new institution in Poland. They were introduced into the legal system by the Tax Ordinance Act of 29 October 1997. From that time these regulations were deeply changed three times. Now it seems that Polish legislator has finally succeeded in elaborating an appropriate model for binding interpretation of tax law that protects the interests of taxpayers. However, discussed regulations seem to need some other amendments. The objective of this article is to present the evolution of the provisions pertaining to the issuing of the so-called official interpretations of tax law and to point at certain shortcomings of the present regulations.
Highlights
Interpretations of the tax law, issued by tax authorities, are a fairly new institution in Poland. They were introduced into the legal system by the Tax Ordinance Act of 29 October 1997
The express provision that the tax authorities are bound by the interpretations issued by the Ministry of Finances could be interpreted as a violation of the principle of two-instance tax proceedings, since authorities of both the 1st and the 2nd instance were required to adopt the same interpretation of tax law
It appears that small changes to the Tax Ordinance Act would suffice
Summary
Interpretations of the tax law (currently referred to as general and individual interpretations), issued by tax authorities, are a fairly new institution in Poland. They were introduced into the legal system by the Tax Ordinance Act of 29 October 1997 Despite the fairly short period of their application, the regulations pertaining to the issue of such interpretations have been amended several times in a rather profound manner. The objective of this article is to present the evolution of the provisions pertaining to the issuing of the so-called official interpretations of tax law and to point at certain shortcomings of the present regulations
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