Wygaśnięcie interpretacji indywidualnej w przypadku sprzeczności z interpretacją ogólną – częściowe czy całościowe? Glosa częściowo aprobująca do wyroku WSA w Gliwicach z dnia 16 kwietnia 2025 r., I SA/GL 1280/24

The judgment of the Voivodeship Administrative Court in Gliwice of April 16, 2025 (I SA/Gl 1280/24) annulled a decision of the Director of the National Tax Information declaring an individual tax ruling expired in full following a general tax ruling by the Minister of Finance on R&D relief (13 February 2024). Under Article 14e §1a(2) of the Tax Ordinance, expiry may be declared only to the extent of a real inconsistency with the general ruling, provided that the same legal framework and legal issue are involved and that the scope of expiry is clearly specified in the operative part and the statement of reasons. The threshold of material inconsistency is linked to divergent normative consequences for the addressee, while the effect of expiry is prospective (ex nunc). De lege ferenda, the addition of the phrase “to the relevant extent” to Article 14e §1a and the requirement of a tabular comparison of the contents of the two rulings are indicated as desirable.