Abstract

Since 2016 in Polish tax law there is a rule containing a clue for tax authorities that settling a question regarding the content of provisions of law should be done in favor of a taxpayer. The rule in dubio pro tributario is applied by administrative courts, seldom by tax authorities. Multiple court judgements and publications contribute to a full application of this rule by tax authorities, which is what taxpayers want.

Autor jest doradcą podatkowym w Kancelarii Doradztwa Podatkowego „PATER”, adiunktem w PWSZ w Nowym Sączu.