Taxpayers do not benefit from the established practice of the fiscus
For three years, taxpayers have invoked the established practice of the fiscus in their cases in only 17 cases, and in three it was taken into account, Dziennik Gazeta Prawna reported. It is hardly surprising that this institution is dead in practice.
Let us recall that since the beginning of 2017, the Tax Ordinance has provided for the protection of taxpayers if they invoke the established line of interpretation of the tax authorities. This institution was supposed to be a protection for taxpayers in a situation when the tax authorities decide to change their mind on a given issue. The invocation of an established line of interpretation is intended – at least in principle – to protect against, inter alia, the payment of interest or the initiation of proceedings for a tax offence.
– It is not surprising that taxpayers so rarely make use of this institution. Firstly, it is unclear how to determine when we are dealing with an established line of interpretation, i.e. what number or what percentage of interpretations in a given case determines that a specific position of the Head of the KIS prevails in individual interpretations. Secondly, it is an important problem for a taxpayer to independently determine which interpretations have been issued in the same factual situations. Incorrect findings in this respect may deprive taxpayers of protection. For this reason, they prefer to apply for interpretations in their own case rather than collect other interpretations and analyse them in terms of the position presented, and then assess which of them prevails – comments Michał Nawrot, consultant at Thedy & Partners.