Abstract

The aim of the present article is to present applying the so-called no-harm principle – stipulated in the article 14k-14m of the General Tax Code – for individual interpretation of which entity were tax regulations that do not cause effects in the area of tax liabilities. One of the questions to which the authors will give answer is determining whether in case when the interpretation regards regulation within requirements of tax documentation (documentation on transfer prices), a taxpayer – in case of following the interpretation – may quote the no-harm principle, and if so, what will be the scope of protection deriving from the principle?

Practical aspect of the article is a reference to general interpretation of the Minister of Finance of 24 January 2018 (no.DCT.8201.1.2018), in the matter of thresholds regarding duty to compile tax documentation. The abovementioned interpretation is different from formerly issued individual interpretations, which are currently being extinct by the Director of the National Fiscal Information by resolutions.

In regard to ascertainment of extinction of individual interpretations based on their contradiction to the abovementioned general interpretation there is an issue of protective power of extinct interpretations. In other words, entities whose interpretations are extinct have serious doubts regarding the scope of protection they can use deriving from the no-harm principle in case of following the given individual interpretations, which do not concern tax liabilities.