Paweł Kula, Tax adviser At Russell Bedford, acknowledges that the judgments of the courts in tax matters may seem controversial, but he also points out that the ruling societies are primarily obliged to apply the law.
- This means a complicated logical process, not ethical divisions. The better education of judges will not make judgments more equitable, because here, as always, the point of view depends on the sitting point, that is, decisions ordering a refund or repealing decisions imposing a tax to be paid will more often be regarded by taxpayers as fair,” he explains. Paweł Kula.
According to the advisor from Russell Bedford The course of conduct is often accompanied by fiscal stubbornness. \
- If tax authorities act in accordance with the law and principles of social coexistence, there is no point in seeking conspiracy or ideological theories. Everyone, including officials, wants to succeed professionally. Of course, there are those who are trying to do so, as it were, ‘by force’, and who are also going to interpret contra legem rules, but fortunately it is not possible to generalise in this respect. Just as there are many rulings, so many may be different views on a given case, e.g. whether the evidence collected on the case is sufficient, or an interpretation of imprecise provisions. Judgments repealing decisions in tax matters are not an anomaly and do not always have to bear witness to the bad intentions of the representatives of the tax office,” he emphasises Paweł Kula.
In his opinion, it is often impossible to acknowledge that the law is good or bad — it is possible to assess the individual arrangements in which there are many factors.
The repeal of a decision or judgment shows that the judges had a different opinion than the tax authorities or another ruling, but that does not mean automatic discredit of anyone.
In the opinion of the advisor from Russell Bedford, it is also important that, according to the Constitution, the proceedings before the court are at least two-instance.
- It's a factor to reduce the risk of mistakes. In taxes, there are instances in a sense four — two before tax authorities, and two Judicial, or WSA and NSA. The repeal of the decision of the tax authority by the court is not unusual unless it is found that virtually everyone will be defective. As long as official mistakes do not take on the character of repeated bad practices, it is often too early to raise the alarm, notes Paweł Kula.
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