From the 1st of January Polish Tax Code will be amended in connection to the settlement of the doubts to the taxpayer’s benefit (the principle: “in dubio pro triburario”).
The new rule will be added to the Act of 29 August 1997- The Tax Code (Dz.U. [Journal of Laws] 2015, item 613, art. 2a) and according to this amendment the unresolved issues about the contents of tax law are solved in favor of the taxpayer. This solution should improve the protection of taxpayers’ rights and strengthen the economic turnover. Moreover, the need of introducing such regulation was caused by the fact the citizen can not bear the consequences for the loopholes, ambiguities and legislation’s errors. So if the regulations lead to the conclusions which are contradictory, ambiguous or just do not make sense, then a solution favorable to the tax payer should be chosen.