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New rules for challenging individual tax interpretations


As of 15 August 2015, individual tax interpretations can be appealed against to Provincial (Voivodeship) Administrative Courts under new rules.

Under the amended rules, challenging an individual tax interpretation that is unfavourable to the taxpayer for whom it was issued will be more difficult. Before the rules become legally effective, all it takes to challenge such a tax interpretation is to give your reasons for the appeal without having to go into details. The court is required to consider each appeal and check whether the decision of the tax authority that issued the interpretation was correct.

However, the new rules will not make things easier for taxpayers. They will have to demonstrate a sound knowledge of tax laws and regulations in their appeals. For example, the new rules require taxpayers to provide the legal basis, i.e. particular provisions of law, for their appeals. Even if the individual tax interpretation issued for a taxpayer is incorrect but the taxpayer fails to provide correct legal basis for his appeal, the court will have to reject the appeal. These new rules will certainly make the work of courts easier as they will be able to reject an appeal after verifying it for conformity with the formal requirements. This, however, poses the risk that a large number of individual tax interpretations will remain valid because courts will refuse to consider them for formal reasons.

Source: Rzeczpospolita, 23 July 2015, p. C1