Przemysław POWIERZA
When at the beginning of 2003 first provisions concerning the interpretation of tax law were included in the Tax Ordinance Act, the Polish Ministry of Finance proudly announced its great success. Taxpayers were informed that, from this day on, legal certainty shall increase significantly, resulting from the fact that the interpretation and application of legal provisions will be, technically speaking, known in advance. In practice, as it usually happens, it turned out that the greatest problem is to ensure the uniformity of issued interpretations (initially such interpretations were to be obtained from the head of each tax office, at present they are issued only by a few entitled directors of tax chambers) and to determine the scope of protection guaranteed to taxpayers applying for an interpretation.