Tax Rulings in Poland - Wealth or Crisis?

Abstract

The article addresses the issues of significance and practice of applying the provisions concerning tax interpretations in Poland. This issue is presented in the context of global trends, especially in the law of the European Union. it demonstrates a great development of the number of issued individual interpretations of tax law in Poland until the year 2007, and their subsequent significant regression, both in terms of the number and practical significance for taxpayers. The article points to problems resulting from the development of the system of individual interpretations in the tax law.