Dylematy związane z charakterem decyzji GAAR
Regulatory Concerns Related to the Nature of the GAAR Decision

Summary/Abstract: The text discusses the issues surrounding the nature of the decision issued by the Tax Authority under Article 119a of the Tax Ordinance (GAAR clause). The Author points out the doubts noted in the literature regarding the unambiguous classification of a GAAR decision as a declaratory decision. In his view, the classic distinction between declaratory and constitutive decisions fails in this case. Nevertheless, the author leans toward classifying it as a constitutive decision. Additionally, the author compares the consequences of recognizing a GAAR decision as declaratory with the possibility of holding a remitter liable, highlighting the inconsistency in judicial interpretation of these two institutions.

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