Abstract

The lawmaker introduced to provisions on tax ordinance new procedure regarding repealing consequences of avoiding taxation. The reason for its introduction was aiming to make it possible for taxpayers and payers to avoid taxation resulting from measures limiting contractual benefits. It may also regard material benefits gained by the party.

The present article analyses proceeding which could be issued upon the motion of the “interested party” and end with a decision issued by the Chief of the National Revenue Administration. Finishing the proceeding and issuing a decision is done by the “interested party” with a tax return correction, which is not an obstacle for an eligible authority to issue verification activities, tax control, tax proceeding or tax and duties control. The party is obligated to defray costs of which amount was stipulated in regulations in question.

In the procedure in question the role of opinion-giving body – operating also upon the request of the Chief of the National Revenue Administration and the “interested party” – can be acted by the Council for Anti-Tax Avoidance.

The Chief of the National Revenue Administration can refuse to determine the conditions of repealing consequences of avoiding taxation, e.g. when the activity which leads to avoiding taxation, against the standpoint of the interested party, did not result in gaining tax benefits.