Change in the interpretation of tax law provisions

Abstract

The article discusses issues related to changes in the issued interpretations of tax law provisions. The competence standard in this respect was assigned to the minister responsible for public finances in the scope of general interpretations and to the Head of the National Tax Administration, the commune head (mayor, city president) or voivodeship marshal in the scope of individual interpretations. The author interprets legal provisions in the presented scope, formulates conclusions and points to existing legal gaps in the subject scope of law.