Draft of General Anti Avoidance Rule and Judicial Doctrine of Circumvention of the Tax Law in the Polish Tax Law

Публичные финансы и налоговое право: ежегодник. – Выпуск 6. Anti-avoidance rules in the countries of the Central and Eastern Europe countries, Воронеж 2016

12 Pages Posted: 24 Jan 2017

Date Written: September 15, 2015

Abstract

It should be observed that Polish case law has developed a doctrine that counteracts tax avoidance, which – apart from the specifi dance rules – is a main instrument for the prevention of tax avoidance. Recently the Polish Minister of Finance presented a draft of the General Anti Avoidance Rule (GAAR) which was/is planned/intended to be in- troduced into the Polish legal system. In its essential elements it is very close to the previous judicial doctrine that counteracts tax avoidance. Generally, however, the assumed scope of application of the GAAR is narrower than the range in which courts may apply the judicial doctrine at present. In addition, a closer analysis of the draft reveals its nume- rous imperfections that might lead to dysfunctionality of the GAAR. It seems it cannot be excluded that after the entry into force of the GAAR, the judicial doctrine that counteracts tax avoidance will be continued in case law in relation to a situation which has not been deliberately left outside the scope of the GAAR.

Keywords: tax avoidance, GAAR, general anti avoidance rule, case law, Poland, judical doctrine

JEL Classification: K34

Suggested Citation

Ślifirczyk, Maciej, Draft of General Anti Avoidance Rule and Judicial Doctrine of Circumvention of the Tax Law in the Polish Tax Law (September 15, 2015). Публичные финансы и налоговое право: ежегодник. – Выпуск 6. Anti-avoidance rules in the countries of the Central and Eastern Europe countries, Воронеж 2016. Available at SSRN: https://ssrn.com/abstract=2903320

Maciej Ślifirczyk (Contact Author)

Warsaw University ( email )

ul. Krakowskie Przedmieście 26/28
Warszawa, 00-927
Poland

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