Abstract

As of 1January 2017, taxpayers, instead of applying for individual judicial interpretation, may benefi t from a similar protection, resulting from interpretation, referring to the so-called established practice of interpretation. Such an opportunity results from the newly adopted changes to the Tax Ordinance. However, the actual use of the new institution and obtaining the expected protection may in practice prove diffi cult as the provisions raise signifi cant doubts with respect to their meaning and application. Th e article discusses these issues in detail.