In order to achieve a desired effect of tax legal interpretation, its linguistic mechanisms are frequently insufficient. Elements of paralinguistic interpretation are more and more often indispensable. It applies inter alia when domestic tax law regulations must be verified in the light of the EU tax law. However, the study depict interpretative problems regarding the institution of remuneration of excess payments, which is regulated in Polish tax law. Considerations presented in this article confirm that legal interpretation of tax law is (...) a complicated process. It is important to establish correct system connection between the analyzed legal regulations and other provisions, often contained in other legal acts. Moreover, it seems necessary to refer to the purpose-oriented interpretation of the law. Only then a chance for a satisfactory final result of the provision’s legal interpretation can be guaranteed. What is more, such an effect will create an element being a part of a logically composed and arranged unity. (shrink)

The objective of the paper is to present the significance of general rules of tax law resulting from the new draft tax ordinance for the taxpayer’s situation. The aim of this paper is to present a general overview of the newly introduced rules of tax law. This study may be the basis for further studies in the field of subject principles. The analysis covered the rules referring to: support of the taxpayer in fulfilling tax obligations, actions of tax authorities in (...) a way that inspires taxpayer’s trust, equal treatment of taxpayers, presumption of the taxpayer’s honesty, not abandoning the established practice of resolving cases in the same factual and legal state. Within the framework of this paper, research hypotheses concerning the impact of these rules on the legal situation of the taxpayer have been positively verified. These rules will have an impact on the improvement of the taxpayer’s situation, which has to face the complicated legal environment. This environment forms the complex tax law system, as well as the intricate and complicated language used by the legislator in making tax law regulations in Poland. This confirms the need to introduce changes resulting from the new draft tax ordinance. (shrink)