The Tax Rulings – the Conflict Between the Principle of Legality and the Principle of Legitimate Expectations

Abstract

The key research problem is to determine how the development of the interpretation system can be combined with the principle of legality as far as it is referred to the actions of a public authority. This is particularly important in the situation when it appears that the interpretation was incorrect. In Author’s opinion the principle of protection legitimate expectations should be given priority when interpretations obtained by taxpayers motivated them to a particular action, while there were no circumstances undermining their confidence in the accuracy of the interpretation. In the Author’s opinion, the principle of legitimate expectations should be given priority when interpretations obtained by taxpayers motivated them to a particular action, while there were no circumstances undermining their confidence in the accuracy of the interpretation. seems to be a rational concept. In Poland, however, the problem with protection of the holder of the interpretation does not lie in the defects of the regulations, but in the defects of the practice of their application.