Abstract

The article discusses examples of activities (attitudes) of the National Tax Information, within which there is an attempt to discourage taxpayers from applying for interpretation or making those interpretations useless. The author has a hypothesis that the tax administration would rather get rid of individual interpretations. It seems, however, that repealing regulations regarding such interpretations would be misperceived. Therefore, various actions have been taken, which actually aim to “put down” the institution of individual interpretations.