Polska Polska
7 tysięcy firm, blisko 3 miliony zatrudnionych
Tabs 1


Main page News
Tabs 2


Legislation Monitoring Centre
In Poland there is neither an internet portal nor an institution for employers responsible for monitoring the legislation process of regulations that determine the rules for business activity. At present employers  learn about changes in the law mainly from mass media or simply through the grapevine, usually with delay.



Minister of Finance Paweł Szałamacha has specified the rules on resolving ambiguities in favour of taxpayers


The general interpretation of the principle of resolving ambiguities in favour of taxpayers which came into force on January 1st is precise and unambiguous. It may make the regulation a new opening in relations between taxpayers and tax authorities rather than just dead letter of the law.


The article 2a was introduced in the amendment to the Tax Ordinance from January 1st  2016. It states explicitly that irremovable ambiguities with regards to the contact of tax law regulations are to be resolved in favour of the taxpayer. However, the draft of the amendment caused controversy already at the early stages of the legislative process, particularly regarding its practical application. It was feared that it would prove insufficiently precise. With this in mind, Minister of Finance Paweł Szałamacha has issued the so-called general interpretation explaining how to us the new principle. The interpretation should dispel any doubts as to whether the regulation will function properly. What is more, in the minister’s opinion the in dubio pro tributario principle should be understood broadly and applied not only to doubts pertaining to legal regulations, but also to doubts pertaining to the factual state of a given case.


Representatives of Employers of Poland have been actively involved in the works on the Presidential draft of the new Tax Ordinance. Despite many critical opinions voiced in discussions we believed that our determination and engagement in fighting for taxpayers’ rights would bring tangible benefits for everyone. The guidelines for tax authorities included in the general interpretation have to be considered a successful conclusion of this months-long battle.


One cannot help but praise the Minister of Finance for creating a space conducive to economic activity. Another recent positive signal in this respect was the interpretation issued on the topic of the so-called toxic currency options. However, the new interpretation will undoubtedly have an even bigger impact on entrepreneurs and taxpayers in general. We hope that the application of the in dubio pro tributario principle establishes new standards both in interpreting and creating tax law, and contributes to creating conditions conducive to the development of entrepreneurship.



Tax Committee of Employers of Poland