SCHEMATY PODATKOWE A TAJEMNICA ZAWODOWA WYBRANYCH ZAWODÓW ZAUFANIA PUBLICZNEGO
THE PROBLEM OF POLISH IMPLEMENTATION OF MDR IN THE CASE OF PROFESSIONAL SECRECY
Author(s): Justyna SkwirowskaSubject(s): Law on Economics, Fiscal Politics / Budgeting
Published by: Wydawnictwo Uniwersytetu Rzeszowskiego
Keywords: tax scheme; tax code; professional secrecy; constitution;
Summary/Abstract: The institution of Mandatory Disclosure Rules was regulated in polish Tax Code in 2019. This implementation was made due to Council Directive 2018/822. Although these polish legal norms have clearly been problematic. It is claimed that professional secrecy of profession like for example: lawyers, legal advisors, tax advisors can be affected by the obligation to report some kind of tax schemes even without getting exemption from professional secrecy by client. The aim of this paper is to show that these regulations can be not constitutional in term of art. 17 of Polish Constitution.
Journal: Zeszyty Naukowe Uniwersytetu Rzeszowskiego - Seria Prawnicza
- Issue Year: 2021
- Issue No: 33
- Page Range: 165-176
- Page Count: 12
- Language: Polish