The National Council of Tax Advisors (Council) has informed that the Constitutional Court will examine the constitutionality of regulations on mandatory disclosure rules (MDR).
The provisions governing MDR contained in the Tax Code and applicable since 1 January 2019 have been a source of much controversy since the beginning. The obligation to implement them into the Polish legal system was prescribed by the EU DAC6 Directive, however the speed and extent of the implementation have given rise to doubts of taxpayers and tax advisor organisations. The greatest objections that the Council raised concern:
- the obligation of the tax advisor to report in certain cases arrangements occurring at the client’s, which could result in violation of professional secrecy,
- the possibility for the tax advisor to be released from the duty to keep professional secrecy by the client as provided for in the Tax Code – which is, in the Council’s opinion, ineffective and against other laws.
For the time being the date of the trial before the Constitutional Court is not known. We will keep you up-to-date on further proceedings in this respect.
If this issue pertains to your business and you are interested in our assistance, please contact your WTS&SAJA consultant.
Doradztwo Podatkowe WTS&SAJA Sp. z o.o.
Bałtyk Building, 13th floor
ul. Roosevelta 22
60-829 Poznań
tel. (+48) 61 643 45 50
Warsaw Office
Central Tower, 22nd floor
Al. Jerozolimskie 81
02-001 Warszawa
This Newsletter is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.