The chapter on combatting tax evasion was removed from the draft of the Tax Ordinance. The previous version of the draft included suggestions of the Ministry of Finance with regards to the clause against tax evasion.
The removal was certainly necessary, as the regulations met with significant objections in the Government Legislation Center, the Legislative Council by Prime Minister, ministries, as well as organizations of employers and entrepreneurs.
Such a clause was once a part of our legal system, but was removed as the Constitutional Tribunal ruled it unconstitutional. Thus, by removing it from the draft the Ministry of Finance avoided making the same mistake again.
Changes which are not justified neither by the recommendations of EU institutions, nor by the opinions of the Constitutional Tribunal. Regulations introducing a general clause require improvement and a thorough analysis in accordance with the recommendations of the institutions mentioned above. In light of that, removing the chapter with the clause from the draft was simply the only appropriate solution.
Mariusz Korzeb, tax adviser, expert of Employers of Poland