Between declaration and implementation – aplication of the principle of in dubio pro tributario in the interpretative and the jurisprudence of tax authorities and administrative courts

Taxes play a crucial role in the Polish legal system, yet the current tax regulations remain complex and often unclear, leading to the need for frequent interpretative rulings by tax authorities. In response to these challenges, the principle of in dubio pro tributario was introduced into the Polish Tax Ordinance in 2015 as a tool to protect taxpayers’ rights. This article examines how the principle has been applied by tax authorities and administrative courts (Voivodeship Administrative Courts and the Supreme Administrative Court) over the past decade. It discusses the origins and purpose of Article 2a of the Tax Ordinance, as well as the main interpretative difficulties—particularly the restrictive judicial approach to the concept of „unresolvable interpretative doubts.” Based on selected case law, the article concludes with de lege ferenda recommendations aimed at enhancing the effectiveness of the principle as a legal safeguard for taxpayers.