Derogacje na rzecz różnych organizacji publicznych oraz zwalczania prania pieniędzy i finansowania terroryzmu jako ograniczenia tajemnicy zawodowej we francuskiej ordynacji podatkowej
Derogations in favor of various public organizations and the fight against money laundering and terrorism financing as limitations on professional secrecy in the French tax code

Summary/Abstract: The constant evolution of tax law regulations means that in the era of globalization and internationalization of economic relations, research studies on laws of foreign countries are becoming increasingly important. Thus, the method of regulating inclusions in the scope of fiscal secrecy may be one of the areas of such investigations, where French law can provide an interesting comparative background for other legal systems. The above results not only from the specificity of French law but also from the very extensive catalog of inclusions and division into many groups introduced by the French legislator. The aim of this article is to assess the way of introducing inclusions in fiscal secrecy in relation to two of the eight groups that was listed in French law. To do so, the author relies on investigation of the law in force, the descriptive research method and the functional comparative method. The first group includes the so-called various public bodies, and the second group refers to money laundering and terrorism financing. Additionally, the author tries to draw conclusions as to the justification and possibility of the Polish legislator following the French regulations in this aspect. The conclusions will also include specification and assessment of specific measures laid down in the French tax ordinance.

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