Tax authorities claim that option structures “were too risky for taxpayers”. They forget that the government had delayed the implementation of the MiFID directive by two years – writes Vicepresident of Employers of Poland Andrzej Długosz.
In the shadow of presidential election another battle takes place: a battle for Polish jobs. Tax authorities have been trying to force companies to pay money they do not owe.
However, in every state governed by the law the principle that one cannot benefit from one’s failure to comply with one’s obligations is in place. In this case the state cannot benefit (receive tax) resulting from its unlawful conduct in negligently failing to implement the MiFID directive on time.