The phrase “this matter falls outside the competence of the authority issuing the ruling” recurs in Polish tax practice as a courteous formula of refusal. This article examines four judgments of the Supreme Administrative Court (Naczelny Sąd Administracyjny) and one judgment of the Voivodeship Administrative Court in Poznań, delivered between 2012 and 2025, which together … Continue reading Refusal to Issue an Individual Tax Ruling in Poland: Five Judgments on What the Authority Cannot Refuse