Abstract

The lawmaker introduced new provisions to tax ordinance which include legal regulations regarding a new procedure on informing about tax schemes. One of the reasons of introducing these regulations to the Polish legal system was an attempt of the lawmaker to make a partial implementation of Directive of the Council of the European Union (EU) 2018/822 of 25 May 2018, changing directive 2011/16/EU regarding obligatory and automatic exchange of information concerning taxation based on reportable transboundary agreements.

The article discusses material and personal scope of the new procedure. It analyses new definitions of such terms as: tax scheme, “general identification mark”, “specific identification mark” or “standardized tax scheme”.

The article points out definitions and information obligations incumbent on: supervisor, “supporter” or “user”. At the same time, there was an analysis of the powers which were given to the Chief of the National Revenue Administration within the procedure in question.

The article also discusses rules in regard to imposing penalty payments due to violation of obligations within the so-called “internal procedure”, and also the influence of using regulations of penal revenue law on their importance.