Klauzula przeciwko unikaniu opodatkowania: norma, do której stosowania zobowiązany jest podatnik, czy regulacja stosowana wyłącznie przez organ podatkowy?
The Polish general anti-avoidance rule: a regulation to be applied by a taxpayer or only by the tax authorities during tax proceedings?

Summary/Abstract: The article discusses whether the Polish general anti-avoidance rule (GAAR), especially in the light of the amendments binding as of 1 January 2019, is supposed to be applied by a taxpayer during the calculation of due tax, or whether only the tax authorities are authorized to apply the GAAR during tax proceedings. The authors claim that the GAAR is applicable ex lege. They criticize the justification for amendments to the tax ordinance introduced as of 1 January 2019, which states otherwise, pointing out that the interpretation adopted in this justification leads to contradictions in the law.

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