Employers of Poland suggested a.o. specifying the issue of the protective capacity of individual interpretations and listing entities which have the right to apply for such interpretation.
Apart from that, the possibility of getting individual interpretations by entities which plan to establish a capital group, using regulations analogous to the rights to establish a new company currently in force. The specification of entities entitled to apply for individual interpretations in the course of the existence of a capital group and to ensure its binding nature is also important.
When the interpretation pertains to the qualification of a transaction – which is typical when it comes to VAT – there is no reasons for the interpretation not to be equally binding for both parties of the transaction in question. Therefore, Employers of Poland suggest that one or more entity be allowed to apply for a single interpretation.
We have also suggested relating regulations on the establishment and payment of surplus payments covering outstanding. The legislator supported this initiative.
Another important proposition which met with acceptance is the regulation of the status of a tax capital group as a party in a taxation and control procedure. However, the introduction of the principle according to which the burden of proof is on the tax institution was rejected, as was the right to comment on the evidence in a simplified procedure.
To conclude, one should recognize that many of the suggestions made by Employers of Poland were accepted. We hope that those that were not, will be taken into consideration at some stage.
Klaudia Kaniecka, The Tax Committee of Employers of Poland