Publikacja obcojęzycznego tekstu międzynarodowej umowy podatkowej jako warunek jego obowiązywania
Publication of the Foreign-Language Text of an International Tax Treaty as a Condition for Its Validity

Summary/Abstract: The subject of the study is the requirement for the publication of foreign-language texts of international tax treaties. Under the current legal framework, it is possible that not all texts of such treaties concluded by Poland will be published in the Journal of Laws. As a result, taxpayers are deprived of the right to benefit from the provisions expressed in a foreign language in the international treaty ratified by the Republic of Poland. This is particularly significant in the case of treaties where the contracting states have agreed on a text formulated in a third language, which is used to resolve discrepancies. The study outlines the consequences of this situation and the available legal remedies.

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