Tax clarifications and settled interpretation practice – new

Tax clarifications and settled interpretation practice – new

Tax & Legal Alert / Litigation & Regulatory Team
Tax clarifications and settled interpretation
practice – new opportunities for taxpayer
protection
January 2017
In brief
On January 1st, 2017, the Law on changes of certain laws aimed at improving legal environment for
entrepreneurs came into force. Its basic goal is to simplify and enhance conditions of conducting
business activity. The said amendment introduces, inter alia, new institutions to the Tax Code which
broaden the scope of protection resulting from the application of the position presented by the
Treasury.
Tax clarifications
From January 1 st, 2017, the
Minister of Finance, as regards
the obligation to ensure
uniform application of tax law
provisions, will ex officio
issue so-called tax
clarifications (“objaśnienia
podatkowe”), afterwards
presented in the official gazette
Biuletyn Informacji
Publicznej.
Unlike the existing general
interpretation, which relates
mainly to the meaning of tax
law provisions of particular
concern, tax clarifications will
refer to the practical aspects of
applying the law.
Settled interpretation
practice
The taxpayers may also benefit
from additional protection
resulted from application of
‘settled interpretation practice’
(“utrwalona praktyka
interpretacyjna”).
This term, under a new law,
means clarifications of the
scope and conditions for the
tax law application which
dominate in the individual tax
law interpretations of the same
legal state or concerning the
same future event, and in the
same legal state, issued in the
settlement period and in 1 2
months from the beginning of
this period.
If in the above mentioned
period in the same legal state
general interpretations or tax
clarifications on the same
matter are issued, settled
interpretation practice shall be
understood as explanations
resulting from general
interpretation or tax
clarification, respectively.
Exclusion from the
protection
Tax payer protection arising
from application of tax
clarification or settled
interpretation practice, as
provided for in the
amendment, does not apply
where the state of facts or a
future event which is the
subject matter of
clarification/settled practice
constitute an element of the
acts being the subject matter of
the decision issued with the
application of the clause
against tax avoidance or as
a consequence of occurring an
abuse of the right in the
v iew of the VAT Act.
From when
Provisions regarding taxpayer
protection will be applicable to
the settlement periods starting
from the date the new law
entered into force.
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Let’s talk
In the case of any doubt and questions related to above information please contact with persons
indicated below:
Jan Tokarski
Director
+48 502 18 4651
[email protected]
Andrzej Zubik
Senior Manager
+48 502 18 4689
[email protected]
Mariusz Marecki
Tax advisor
+48 519 50 4787
[email protected]
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