Avoidance clause in the trash? – Money.pl

2015-05-05 10:16

[Photo: Stanislaw Kovalchuk / East News]

Ministry of Finance, led by Mateusz Szczurek (pictured) submitted to the Council of Ministers a draft amendment to the Tax Code without a whole section devoted to tax avoidance. This means that the controversial clause has been removed and will not be in the new tax law. The matter said on Tuesday “Puls Biznesu”.

Prepared by the Ministry of Finance “clause against tax avoidance”, had – as interpreted by the ministry – help Suppression of artificial legal constructs that are used by large corporations to avoid payment of tax in Poland and to achieve “significant benefits”.

What does ‘ a significant tax benefit “? The Ministry of Economy, wanted the clause could be activated when the tax paid by actions of the taxpayer will be about 25 percent. lower than that which he would have paid if not for these activities. However, the Ministry of Finance oriented rigid limit of 50 thousand. zł.

As a result of a finding by inspectors Inland Revenue and such a situation can – besides the obligation to pay taxes and odsetek – Impose an additional penalty of 30 percent. a specific tax liability. In such cases may also be brought only karnoskarbowe proceedings.

The idea from the beginning torpedoed experts Lewiatan Confederation , especially when it comes to the limit of PLN 50 thousand . That’s their opinion, very low limit. This corresponds transactions with a value exceeding 220 thousand. zł. From the effect of the clause they will be excluded only micro (less than 10 employees). Small and medium-sized companies are not.

– means that the clause de facto addressed to of all cases, and not, as was pointed at the stage of public consultation, only the major ones. This stands in stark contrast to the announcement, pointing to apply the clause only to cases of greatest specific gravity – read in the opinion of employers.

A similar view was, questioned by Money.pl, Dr. Irena Ożóg for BCC expert. tax law. – clause is to enable patching of numerous loopholes in the tax law even encourage taxpayers to ordinary rather than aggressive tax planning and obtaining according to law, tax benefits – assessed.

In her opinion, the main intent of the changes in the law is to force through the principle that the taxpayer has to pay taxes as high as possible, consistent with the image Inland Revenue rather than the letter of substantive law.

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