ISTOTA I CHARAKTER PRAWNY TAK ZWANEJ MILCZĄCEJ INTERPRETACJI PODATKOWEJ

Abstract

The term “advance tax rulings” encountered in Anglo-Saxon legal texts on tax law denotes a form of an official construction of the law applied by tax offices. Its recent global development is rooted in the growing complexity of tax regulations. In individual states, however, tax, or revenue offices, still relay on different (their own) constructions of tax law and related to it fiscal administrative regulations. Polish tax law provides for tax offices issuing binding constructions, or interpretations, of tax law regulations in individual cases. Failure to issue a relevant interpretation of law within three months is regarded as a legal fiction of the rightfulness of the position of the questioning party. The construction, or interpretation, of the law binding in the Polish legal regulations regarding the so called “silent interpretation” is a subject of numerous academic and judicial disputes. In the paper the author attempts to explain the essence and legal nature of “silent interpretation” and to order some of the problems that have arise when fair and reliable information on the legal construction of certain tax regulations is sought. It is still necessary, however, to make some appropriate changes (amendments) in the existing tax law.