- The Ministry of Finance wants to reintroduce the so-called anti tax-avoidance clause promoting it as a simplification of the law and improving the efficiency of tax authorities – says Mariusz Korzeb, expert of the Employers of Poland.
On Tuesday, the government is to debate over the assumptions for the Tax Ordinance bill, which provides, inter alia, for the introduction of the so-called anti tax-avoidance clause. The amendments, as indicated in the explanatory memorandum, aim at "combating aggressive tax planning practices, resulting in tax avoidance."
There is a risk that works led in such a haste will result in low quality of the proposed legal solutions, which will then again be declared inadmissible by the Constitutional Tribunal. Again - because the previous regulations were repealed by the Constitutional Tribunal as unconstitutional. The Court pointed out that “the clause” in the scope of art. 24b, § 1 of the Tax Ordinance was imprecise and allowed the tax authorities too much freedom.
Moreover, it seems that the anti tax-avoidance clause was in fact introduced in order to deter entrepreneurs from the use of tax optimization - even in the form that is rational and consistent with the law – and to increase the state budget income as a result.
Mariusz Korzeb, expert of the Employers of Poland