Individuals can benefit from the protective function of VAT rulings

• Individuals can benefit from the protective function of interpretation if their situation matches the description of the factual situation or future event
• Certain provisions of the Tax Ordinance do not apply in specific cases
• Right to appeal an individual interpretation to the Administrative Court
• Appeal must be submitted within thirty days of receiving the individual interpretation
• Appeal can be submitted in paper form or electronically
• Appeal can only be based on procedural violations, errors in interpretation, or incorrect application of substantive law
• Legal basis for issuing the interpretation is specified in the Tax Ordinance.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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