Legal certainty is one of the fundamental values of a democratic state governed by the rule of law, and striving to achieve it at the highest possible level is highly desirable. An essential factor influencing the degree of legal certainty is the predic­tability of judicial decisions. This is particularly significant for taxpayers, as it reduces the level of legal uncertainty. It is also relevant from a macroeconomic perspective, as a lack of legal certainty hampers a country’s potential for growth.
This paper analyses the state of Polish administrative courts’ practice of inter­preting tax law, which the authors consider unsatisfactory. It also offers a critical review of selected scholarly views on specific issues related to the core subject addressed.