Interpretacje podatkowe kosztów uzyskania przychodów – fiskalna puszka Pandory
Tax rulings on tax deductible costs – a fiscal Pandora’s box

Summary/Abstract: The Polish tax law is the most complex in the world. It is also the most difficult area of law in Poland. Due to the inaccuracy of the construction of tax laws, the idea was that the relevant tax authorities prepare their interpretations which would be issued by the Office at the request of the taxpayer. Amendments which are intended to clarify or modify the legal structure of a legal act have been replaced by the issuance of a kind of tax advice at source, i.e. By the Treasury administration. This is to serve to build good relationships on the taxpayer – the Tax Office line and to arouse mutual trust. The practice, however, is slightly different. Numerous interpretations contain errors and are contrary to those previously issued to another entity or to the decision line presented by the administrative courts. This causes unnecessary confusion and the imbalance of the hierarchy, seriousness and rank of the source to which the law is governed. It also takes care to ensure the security of decisions. A published database of interpretation, which can be used to solve the tax problem of another taxpayer, can contribute simultaneously to conflicts and tax disputes, thus being the beginning of misery (opening of mythological Pandra) cans on the economic equilibrium of the taxpayer.

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