Abstract
The activities of tax authorities do not always have formal character. There are more and more situations in which in order to clarify doubts about the application of tax law, tax authorities issue brochures, a general information, an informational materials or give verbal advice or guidance (e.g. an advice given by consultants of the National Tax Information Office). However, bearing in mind important advantages of such activity, the question arises about results of an application by a taxpayer of this type of guidance/interpretation of tax law. This issue was a subject of a ruling of the Supreme Administrative Court issued on 22 January 2016 (