Abstract

The principle of tax law „in dubio pro tributario” has been in force for almost two years in the Polish tax system. The aim of introducing this principle was granting the higher level of legal protection for tax payer against the negative consequences of ambiguous tax legislation, however, the current practice of applying this principle is relatively modest. On the example of an analysis of interpretation doubts around the term "interest part of the leasing rate", the author formulates, under the address of the legislator, postulates de lege lata and de lege ferenda, which are aimed at increasing the importance of the in dubio pro tributario principle in the process of tax law interpretation.