Informal Information Released by Polish Tax Authorities on the Application and Interpretation of Tax Law: Quasi-Tax Ruling or Irrelevant Piece of Paper?

This note explores the legal significance of information obtained by taxpayers from the tax authorities in the form of brochures, instructions for filling in tax returns, the content of telephone conversations and e-mails. The authors discuss the issue in the context of Polish case law, which seems to indicate a willingness to protect taxpayers acting in reliance on such information.