Interes publiczny czy interes prywatny w zasadzie in dubio pro tributario?
Public interest or private interest in principle in dubio pro tributario?

Summary/Abstract: The article discusses the principle in dubio pro tributario, which was established by the law of 5 August 2015, Act – Tax Code and some other laws. This Act came into force on 1 January 2016 introducing the general provisions of the Tax Code art. 2a is inserted: “indelible doubt about the contents of tax law are resolved in favor of the taxpayer”. The axis of discussion article was an attempt to answer the question: is based on the principle in dubio pro tributario interests of the taxpayer will actually be protected and whether the public interest will be treated on a par with private interests (the taxpayer).

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