Abstract

Refusal to take interpretative proceedings regarding MDR rules falls into a trend of limiting the number, scope and protective power of ­issued individual interpretations. This trend is visible in legal acts (there are still various premises to refuse to take proceedings and issue an interpretation), but also in acts applying law and its control by administrative courts. Perhaps this phenomenon is a result of a ­certain weariness of interpretation regarding its “democratic” nature (which is expressed especially in general accessibility, and consequently in volumes of interpretation). Sharp observation that there are too many interpretations and that they are cheap should not eliminate the fact that they are an important instrument which supports a taxpayer regarding difficulties of understanding tax law and obeying it.