Abstract

The present study shows several crucial problems regarding general interpretations given by the Minister of Finance which recentlyappeared in practice. The raised matters indicate, inter alia, irregularities regarding incorrect editing of article 14b § 5a of the General Tax Code, which introduces heteronomy of interpretative organs in publishing individual interpretations of tax law. There are also doubts in regard to publishing general interpretations in order to change the understanding of law without an appropriate amendment of regulations, or publishing general interpretations which form a peculiar “attachment” to the newly introduced regulations in order to explain their meaning.