Abstract

The article discusses selected issues related to the right of Polish tax authorities to refuse issuing an individual interpretation due to a justified assumption that it relates to tax avoidance. The author examines the procedure for refusing to issue an interpretation and analyzes the individual criteria of the definition of tax avoidance to indicate when a justified assumption of tax avoidance can be made. The author concludes that the prerequisites for refusal of issuing a ruling were incorrectly formulated, particularly due to the fact that in ruling proceedings, facts are generally determined in the taxpayer's application, which should allow the tax authority to determine whether the ruling is related to tax avoidance. This, together with the fact that even an issued ruling does not provide the taxpayer with any protection in the case of tax avoidance, leads the author to the conclusion that the right of tax authorities to refuse a ruling in the case of tax avoidance should be revoked.