The Constitutional Tribunal ruled that the provisions related to reporting tax schemes violate the constitution. The court found that these regulations breach the principle of legal certainty and hinder tax advisors from acting in accordance with public interest protection.
According to the legal portal prawo.pl, the ruling highlights the need for any potential changes to professional secrecy to comply with principles of proper legislation and proportionality.
Judge Rafał Wojciechowski, cited by the portal, noted that the provisions on reporting tax schemes violate the principle of legal certainty and restrict tax advisors' ability to act in the public interest.
The ruling requires lawmakers to amend professional secrecy regulations to meet the highest legislative standards and ensure proportionality in protecting constitutional rights. The only way for the state to obtain information about tax schemes will be through voluntary reporting by tax advisors.
The National Chamber of Tax Advisors, which filed the complaint, argued that the regulations are too vague, leading to misunderstandings and absurd situations, such as reporting tax benefits or leasing agreements.
The obligation to report tax schemes (known as MDR) was introduced in Poland on January 1, 2019, and has been controversial since its inception.
Source: rp.pl/prawo.pl/x.com/@KIDP_pl
(mp)
