THE PROBLEM OF POLISH IMPLEMENTATION OF MDR IN THE CASE OF PROFESSIONAL SECRECY

Authors

DOI:

https://doi.org/10.15584/actaires.2021.2.12

Keywords:

tax scheme, tax code, professional secrecy, constitution

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.

Published

2021-06-15

How to Cite

Skwirowska, J. (2021). THE PROBLEM OF POLISH IMPLEMENTATION OF MDR IN THE CASE OF PROFESSIONAL SECRECY. Acta Iuridica Resoviensia (formelry: The Scientific Journal of the University of Rzeszow, Law Series), 33(115), 165–176. https://doi.org/10.15584/actaires.2021.2.12

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Articles