Does applying for an individual interpretation always make sense?

The use of individual interpretations by tax authorities has become increasingly common, but obtaining them can be difficult or even impossible in some cases.
The unpredictability of interpretation practice in the field of VAT has led to situations where taxpayers face the need to correct long-term settlements.
While individual interpretations can provide a level of comfort, they may not always provide the level of protection assumed by the taxpayer, and the authorities often shift a significant part of the responsibility for the interpretation of regulations to taxpayers.
In some cases, obtaining an interpretation may not be necessary, especially when the unfavorable approach of the tax authorities is opposed by a number of positive judgments of administrative courts.
Eventually, the tax authorities will have to change their approach.