Individual interpretation cannot be anonymised
Taxpayers who request individual interpretations sometimes receive them in anonymised form. In other words, the interpretation sent to the applicant does not contain the original names, numbers, etc. given in the application for the interpretation. These are replaced by anonymising designations such as ‘XYZ’, ‘ABC’, ‘000000’, etc.
As Marcin Bodziony of Thedy & Partners explains, the recipient of such an interpretation may have doubts as to whether the document served to him is indeed addressed to him and whether it will provide him with real protection in the future, in the event of a possible inspection. As noted in the case law, these doubts are justified, as the practice of anonymisation – above all – strikes at the essence of individual interpretations, as it weakens their protective function.
In addition, the principle of openness of the proceedings for the party, which is one of the foundations of the tax procedure, is violated. In this context, one may also wonder about the purposefulness of the procedure of anonymisation, since, in essence, information that the applicant himself/herself provided in the application for its issuance is concealed from the applicant.
Finally, the Director of the National Fiscal Information has no legal basis for such a practice. Indeed, the legislator provided that only interpretations made available to the general public are subject to anonymisation. Those which are addressed directly to taxpayers requesting them cannot be subjected to such treatment.
We encourage you to review your interpretations to ensure that they have not been unduly anonymised or otherwise rendered less protective. We also offer our support and experience in the subject matter.
Judgment of the WSA in Wrocław of 14 September 2023, case ref. no. I SA/Wr 952/22