Are you allowed to overtake the vehicle in front of you at the nearest intersection, while exercising utmost caution?

In the photo you are driving along a residential street behind a dark minibus and approaching an uncontrolled junction of equal roads marked with sign A-5, without traffic lights. Even if you exercise particular caution, you are not allowed to overtake the minibus at the nearest junction. The answer is: no.

The Road Traffic Act prohibits overtaking a power-driven vehicle travelling on the roadway at a junction, except at a roundabout or at a junction where traffic is controlled; it only allows overtaking, at a junction, a vehicle signalling its intention to turn, if this does not require entering the part of the roadway for the opposite direction. The junction marked with sign A-5 is not a roundabout, it has no traffic lights and no person directing traffic, and the minibus is not signalling a turn - so the ban applies without exception. "Particular caution" allows you to perform a permitted manoeuvre safely, but it does not turn a prohibited manoeuvre into a permitted one. The risk is real: the minibus may turn left without a clear signal, and a vehicle from the right, which has right of way here, may enter the junction at the moment when you are in the left lane. You start overtaking only after the junction.

Legal basis: Art. 24 para. 7 point 3 and para. 9 of the Road Traffic Act (Prawo o ruchu drogowym); § 5 para. 1 of the Regulation on road signs and signals