Zasada in dubio pro tributario jako gwarancja stabilności prawa podatkowego
The in dubio pro tributario principle as a guarantee of tax law’s stability

Summary/Abstract: The article contains the creation and formation origins of resolving the tax doubts in favor of the taxpayers. We can find numerous examples, which confirm the importance of the in dubio pro tributario tax law rule. The article indicates the effects of resolving tax doubts in favour of a taxpayer, which helps to judge its usefulness. The rule should improve the taxpayer’s situation in a significant way. Without it, the taxpayer could face serious consequences, including financial or criminal responsibility in cases of poor familiarity level with the law.

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