Sąd zastosował po raz pierwszy klauzulę in dubio pro tributario
NSA po raz pierwszy odwołał się w swoim orzeczeniu do klauzuli o rozstrzyganiu wątpliwości na korzyść podatnika i uznał, że skoro przepisy są na tyle nieprecyzyjne, że nie sposób jednoznacznie określić, za co należy płacić daninę, to nie można wyciągać wobec podatnika negatywnych konsekwencji tylko dlatego, że ustawodawca nie określił dokładnie przedmiotu opodatkowania - czytamy w Dzienniku Gazeta Prawna.
[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG /> </o:OfficeDocumentSettings> </xml><![endif]Do tej pory w obliczu poważnych wątpliwości interpretacyjnych Naczelny Sąd Administracyjny zwykł kierować sprawy pod uchwałę siedmioosobowego składu, bądź zadawał pytanie Trybunałowi Sprawiedliwości UE. Tym razem NSA odwołał się wprost do obowiązującej już od roku klauzuli in dubio pro tributario, która przewiduje, że wątpliwości co do treści przepisów prawa podatkowego należy rozstrzygać na korzyść podatnika.
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