Abstract

New article 2a of the Polish Tax Code makes the principle of i n dubio pro tributario an interpretational directive of a legislative nature. Experts asked for the opinion on the draft law pointed its contradiction with the constitutional standard of proper legislation. Analysis of the merits of the alleged complaint leads to the conclusion that it rises uncertainty on the scope of the “right to favorable interpretation,” that has been granted to taxpayers. From this perspective, the provision should be eliminated from the legal system. However, in the paper some possibilities of pro-constitutional interpretation of the provision has been proposed.