- Individuals can benefit from the protective function of interpretation if their situation matches the description of the factual situation or future event
- Certain provisions of the Tax Ordinance do not apply in specific cases
- Right to appeal an individual interpretation to the Administrative Court
- Appeal must be submitted within thirty days of receiving the individual interpretation
- Appeal can be submitted in paper form or electronically
- Appeal can only be based on procedural violations, errors in interpretation, or incorrect application of substantive law
- Legal basis for issuing the interpretation is specified in the Tax Ordinance.
Source: sip.lex.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.