Odpowiedzialność odszkodowawcza doradców podatkowych wobec wierzyciela podatkowego
Liability of tax advisors for damages towards tax creditors

Summary/Abstract: The article explores the possibility of tax authorities pursuing civil liability claims against tax advisors for tax advisory opinions prepared at the request of taxpayers, which were subsequently used to avoid or evade taxation. The text discusses the judgment of the Danish Supreme Court in the Bech-Bruun law firm case, in which damages under civil law were awarded against a law firm in relation to the law firm’s services to an entity involved in the so called ‘cum-ex’ affair. The author then analyses the possibility of raising similar claims under Polish law. In his view, the admissibility of raising such claims depends on whether the opinions concerned tax avoidance or tax evasion. While in the first case it is, in the author’s view, doubtful, in the second case it is in principle possible.

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