General Tax interpretation in Poland – Selected Legal Financial Issues
General Tax interpretation in Poland – Selected Legal Financial Issues

Summary/Abstract: Norms of tax law binding in Poland result from numerous legal sources of a statutory and extra-statutory character. This does not foster the coherence of the regulations and makes the laws be frequently interpreted both by tax organs and the tax payers. Interpretations of tax cases can be issued also by Finance Minister as general interpretations /official interpretations/ as well as interpretations in individual cases. There has been made an analysis of general interpretations in the article. General interpretations issued by Finance Minister use differentiated methods of interpretation characteristic for systemic language interpretation and expediency language interpretation. General interpretations do not have any binding force in relation to tax organs that use the law but they foster the unification of its use. The regulations of Polish Law do not determine, however , in an unequivocal way the legal character and the legal consequences of the promulgation of general interpretation. This is open to doubts regards the subjective and objective range of the use of regulations ,their binding force , the form and ways of eliminating the possible discrepancies in relations to judgments passed by administrative courts. The analysis of these issues leads to the conclusion , that the Polish tax law regulations require a specification in this area.

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