Experience in Terms of Interpretation and Application of the General Anti-Avoidance Rule (GAAR)
Experience in Terms of Interpretation and Application of the General Anti-Avoidance Rule (GAAR)
Author(s): Jadwiga Glumińska-PawlicSubject(s): Public Administration, Public Law, Fiscal Politics / Budgeting, Administrative Law
Published by: Szkoła Główna Handlowa w Warszawie
Keywords: GAAR; rule; avoidance; benefit; artificiality; contradiction; appropriate act;
Summary/Abstract: The article elaborates on the legal and practical aspects of the application of the Gener-al Anti-Avoidance Rule (GAAR). For tax proceedings to be taken over and for a decision re-garding tax assessment to be issued by the Head of the National Revenue Administration, it must be examined whether the conditions specified in Article 119a of the Tax Ordinance have been met. It is extremely important to establish the mode of operation and the order of consideration of individual conditions. This applies both to the Head of the National Revenue Administration and the Council for Prevention of Tax Avoidance that issues opin-ions on the legitimacy of the application of Article 119a in proceedings.
Journal: Analizy i Studia CASP
- Issue Year: 16/2023
- Issue No: 2
- Page Range: 33-41
- Page Count: 9
- Language: English
