In the supplement of 22 March 2021 to Dziennik Gazeta Prawna (Taxes and Accounting) there was an article with commentary from an expert from BTTP. In the article you can find the latest information and further doubts regarding tax schemes.
Reporting deadlines
In the case of the obligation to report domestic schemes, the deadlines have been suspended until the end of the coronavirus epidemic. Despite the suspension of deadlines, it is necessary to identify arrangements that may constitute a scheme on an ongoing basis, because financial institutions and notaries often ask whether a given undertaking does not constitute a tax scheme.
However, for cross-border tax schemes, the deadlines have already been suspended.
MDRs and tax interpretations
Administrative courts oblige the Director of the National Tax Information to issue tax interpretations regarding tax schemes.
Following the judgment of the Supreme Administrative Court of 28 January 2021 (reference number I FSK 1703/20), the first tax interpretations on MDRs can be expected.
MDR and cases in the Constitutional Tribunal and the European Court of Justice
Let us recall that the Polish regulations on schemes were appealed to the Constitutional Tribunal.
Recently, EU regulations on MDRs have also come before the Court of Justice of the EU. The Belgian Constitutional Court has asked for a preliminary ruling (17 December 2020, reference number C-694/20). The CJEU is to examine whether the regulations relating to intermediaries (in Polish regulations, promoter, supporter) who are required to inform other intermediaries about failure to comply with the reporting obligation (due to their professional secrecy) are consistent with the provisions of the EU Charter of Fundamental Rights.
The CJEU judgment will have consequences for Polish legislation, as a similar solution is provided for in Article 86 paragraph 5 of the Act of 29 August 1997 – the Tax Ordinance.
Link to the article
