Total confusion or about a change in the application model of the general anti-avoidance regulation

On 1 January 2019, a number of changes to laws on the general anti-avoidance regulation (hereinafter referred to as GAAR) entered into force. One of them involves the change of the application model of the general anti-avoidance regulation.

– An important element of the new GAAR application model was the decision on the reversal of tax avoidance effects. It is not a decision that defines or especially that sets the amount of tax liability. As a result of its issuance, taxpayer has the right to correct its tax return. If the taxpayer does not correct the return in accordance with the decision on the reversal of the tax avoidance effects, proceedings will be initiated to determine the amount of the tax liability. In the course of these proceedings, the body in charge will have to take into account the content of the decision on the reversal of the tax avoidance effects .

The article was published on the blog Lexplorers.pl, on 11 June 2019

Link to the article: http://lexplorers.pl/pomieszanie-z-poplataniem-czyli-o-zmianie-modelu-stosowania-ogolnej-klauzuli-przeciwko-unikaniu-opodatkowania/