It was supposed to be a revolution in the tax system, but may prove to be ineffective. The in dubio pro tributario directive, stating that legal ambiguities will be resolved in favour of the taxpayers has been formulated in such a way that it may be impossible to apply in practice.
However, the act has a symbolic dimension as well. Someone finally said out loud that taxpayers are not criminals, for whom legislative traps have to be set and who have to be punished to set an example. It may mean that officials will have to devote more effort to justify their decisions, and in turn use more paper.
The amendment is met with satisfaction among employers’ organizations. – Despite the officials’ opposition, we have managed to effect the adoption of a solution which is a standard in the civilized world – commented President of Employers of Poland Andrzej Malinowski when the act was passed.