Karolina Rutkowska - Barnaś
Refusal of an individual tax ruling in the context of combating tax avoidance.
Summary
Polish tax authorities are vested with right to issue rulings on a refusal to initiate proceedings, in case there is a reasonable assumption that such an interpretation may be used for tax avoidance purposes. The aim of the article, is to analyse legal nature of said rulings, define common features (accepted both by tax authorities and courts) of the transactions described in motions that usually falls under general anti-abusive regulations - such as artificial fragmentation of transaction, use of conduit companies, decrease of effective tax rate and launching of an entity that it is known from advance that will be subject to liquidation.
References
- Dowgier R., Etel L., Kosikowski C., Pietrasz P., Presnarowicz S., Ordynacja podatkowa - Komentarz, Lex 2007.
- Teszner K., Ordynacja podatkowa. Komentarz. Red. Etel L. Lex 2018.
Key words: tax law, tax, tax rulings, general anti-avoidance rule, GAAR