Abstract

The article analyzes legal regulations regarding the possibility of appealing to the administrative court of decisions issued in the proceedings concerning the individual interpretations of tax law on the basis of Article 14b § 5a and Article 14e § 3 of the Tax Ordinance. First of all, the essence of the institution of individual tax law interpretation was discussed, taking into account changes relevant to the subject of this article. Subsequently, the issues related to the possibility of appealing to the administrative court the decisions issued on the basis of Article 14b § 5a and 14e § 3 of the Tax Ordinance and the nature of of proceedings in the subject of issuing individual interpretations of tax law was discussed.