W sprawie implemetacji do porządku prawnego Rzeczypospolitej Polskiej unormowań dyrektywy ATA dotyczących klauzuli ogólnej przeciw unikaniu opodatkowania
In the Matter of the Implementation of the Provisions of the ATA Directive Concerning the General Anti-Avoidance Rule Into the Legal Order of the Republic of Poland

Summary/Abstract: The aim of this paper is to explore the implementation of the ATA Directive into the legal order of the Republic of Poland, specifically concerning general anti-abuse rules (GAARs). It first discusses how Article 6 of the ATA Directive and its Preamble define tax avoidance. This part of the paper highlights the ambiguity of these provisions. The article also emphasizes that the ATA Directive fundamentally affirms the taxpayer’s right to choose a route resulting in no taxation or more favorable taxation. Furthermore, it contrasts this regulation with the requirements for tax law creation outlined in Article 217 of the Polish Constitution. The final part of the study focuses on the evaluation of Poland’s general provisions against tax avoidance from the point of view of their compliance with the ATA Directive.

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