Abstract
This contribution deals with tax ruling in Poland, its evolution, evaluation of legal solutions concerning it, as well as the practice of issuing those rulings by competent tax authorities. The main objective of the contribution is to confirm the hypothesis that legal regulations concerning tax ruling provisions and the practice of issuing them did not sufficiently ensure the main purpose of the ruling, i.e. uniformity of application of tax law by the fiscal apparatus, as well as legal security of taxpayers. The research used a dogmatic and legal research method, which was supplemented by an analysis of the case law of administrative courts and the Constitutional Tribunal, as well as the existing statistical analysis.
Highlights
The institution of tax ruling in Poland has been functioning since 1998
The main objective of the contribution is to confirm the hypothesis that legal regulations concerning tax ruling provisions and the practice of issuing them did not sufficiently ensure the main purpose of the ruling, i.e. uniformity of application of tax law by the fiscal apparatus, as well as legal security of taxpayers
Tax explanations are included in the Public Information Bulletin, and their change may take place in the mode provided for general tax rulings
Summary
The institution of tax ruling in Poland has been functioning since 1998. It is regulated by the Act of 29 August 1997, The Tax Ordinance[1] (hereinafter referred to as TO). Uniformity in the application of provisions in tax law is of particular importance – it is a condition for the implementation of the principle of equality and justice of taxation.[8] It ensures that all taxpayers who are in the same legal and actual status will be treated by the tax authorities, which means they will bear the same tax burden It supports the implementation of the principle of taxpayers’ certainty of taxation and their legal security, as it enables them to decide on their actions on the basis of full knowledge of the premises of the tax authorities and the legal consequences that their actions may entail.[9] The MF’s tax rulings serve to deepen citizens’ trust in tax authorities and strengthen the proper implementation of taxpayer’s rights in tax proceedings. Due to the complexity of the issue of individual tax ruling, the article refers only to tax rulings issued by the state tax administration agencies, it does not deal with tax rulings issued in terms of the attribute of the tax authorities of local government units
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Public Governance, Administration and Finances Law Review
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
