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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.



Employers of Poland want changes in Tax Ordinance to be passed as quickly as possible


– Shaping tax regulations so that they create conditions conducive to the functioning of Polish companies is a duty of every legislator. Thus, we must strive to make consultations of legal acts conducted by the Ministry of Finance have real, rather than only formal, significance – said Andrzej Malinowski, President of Employers of Poland in his opening speech at the conference entitled “The impact of social dialog on the shape of Polish tax law” held on February 25th.


Włodzimierz Gurba, Director of the Department of Tax Policy at the Ministry of Finance, assured that  the ministry did not block works on the presidential project which would introduce the principle of resolving ambiguities in favor of the taxpayer – the in dubio pro tributario principle.


However, he added that in his opinion the main principle of tax law should not be codified in isolation from other principles. – In dubio pro tributario removed from the context of tax law as a whole could create problems in application – he explained.


According to Gurba, a contentious point in the presidential project is the question of who would resolve ambiguities in favour of taxpayers – courts and offices, or taxpayers themselves, also when it comes to tax deductions?


Andrzej Malinowski, President of Employers of Poland assessed that the introduction of the principle proposed by the President of Poland would be a turning point in relations between taxpayers and the Tax Office. – This principle is certainly anxiously awaited not only by entrepreneurs, but by all taxpayers as well – he stressed. According to him, it is a very important draft which is being successfully stifled. He criticized the decision to send the draft to the Subcommittee for Tax System Monitoring, He finds this decision hard to understand, as the draft is short and the Sejm has demonstrated many times before that it can deal with far more complicated issues in two or three days if it wants to. – We have to finally get to a point where the Tax Office and taxpayers are equal before the law. That is the future of economy and democratic state in the XXIst  century – he argued.


Paweł Janik form the Chancellery of the President said that the Chancellery tries to always take the voice of employers, unions, as well as experts and administrations into account. – We wanted to find a common denominator for all this. We came to the conclusion that most taxpayers are persons and entities, who are diligently fulfilling their obligations towards the state, so the state owes them a minimum of trust – he explained.


According the Chairwomen of the National Coouncil of Tax Advisers prof. Jadwiga Glumińska-Pawlic even if ambiguities at a given moment would be resolved in favor of taxpayers it would not necessarily mean an immediate of the contentious issue – as cases may then go to administrative courts and even to the Constitutional Tribunal. – The main problem is that bad tax law, both material and procedural,  is being produced – she assessed.