Liability for issuing an unlawful individual interpretation of tax law

The article addresses the issue of the liability of tax authorities for issuing an unlawful interpretation of tax law (individual interpretation) which is used by its addressee and subsequently results in the damage on their part. The attention is drawn to the specific form of liability for damages stemming from acts of individual interpretation which consists in the addressee’s compliance with the content of such an unlawful individual interpretation.

Keywords: tax ordinance, individual interpretation, public authority, exercise of public authority, unlawfulness, damage, liability for damages.


This article is published in Polish