Raportowanie schematów podatkowych przez jednostki samorządu terytorialnego
Reporting of Tax Schemes by Local Government Units

Summary/Abstract: The article addresses the issue of tax scheme reporting (MDR) by local government units (LGUs), highlighting numerous interpretative uncertainties and practical challenges relatedto the fulfilment od this obligation. The following research hypothesis has been adopted: Polish tax law regulations regarding the reporting of tax schemes by LGUs contain multiple weaknesses that give rise to significant interpretative discrepancies, resulting in inconsistent application. To achieve the research objective, both the dogmatic-legal and empirical methods were applied. The author analyses UE and national legal sources, demonstrating that the current MDR regulations are excessively complex, ambiguous, and ill-suited to the specific nature of LGU activities. Particular emphasis is placed on the imprecision of the definition of a tax scheme, difficulties in correctly completing the MDR-1 form, the lack od clear interpretative guidance from tax authorities, and uncertainties regarding the application of the proceedings within the MDR procedure. The author also points to the risk of over-reporting by LGUs, driven by fear of severe administrative and criminal sanctions. In the de lege ferenda section, the article proposes, among others, simplifying the regulations, clarifying statutory definitions in line with the DAC6 Directive, eliminating the obligation for LGUs to implement internal MDR procedures, and aligning Polish regulations with UE law by removing conflicting elements, such as the „alternative course of action” condition int the main benefit test. The conclusions support the need to adapt MDR obligations to the operational realities of LGUs and to provide them with greater legal certainty.

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