LinuxNews.pl: Poland: It's official! Tax for Free SoftwareNov 20, 2000, 12:41 (14 Talkback[s])
"The Polish Ministry of Finances just confirmed that in Poland you have to pay tax for using Free Software. English version of text will be posted soon."
In the mean time, while you're waiting for a translation, you can attempt to parse the story with Poltran.com. A cursory look at the story indicates that the Polish government believes receiving something of value, even if it's free software, is receiving something of value and so is subject to taxation.