Best practices concerning private tax rulings according to Base Erosion and Profit Shifting (BEPS) Action 5 and Polish Tax Law

The aim of this article is to assess the degree of the implementation of the best practices concerning tax rulings developed under Action 5 of the BEPS Project in Polish tax law. The authors present the current situation of Poland's tax ruling system. Then, the authors assess the degree of implementation of each best practice. The authors also formulate critical comments on the OECD's best practices. In the opinion of the authors, the Polish tax ruling regulation generally meets most of the OECD's requirements, primarily because it is a fully transparent system.

Bibliografia/References

Literatura/Literature

Chouche, F. (2019). Legitimate Expectations in Luxembourg Tax Law. The case of Administrative Circulars and Tax Rulings. Brussels: Edition Larcier.

Christians, A., Shay, S. (2017). Assessing BEPS; Origin, Standards and Responses. General Report, Vol. 102a, Cahiers de Droit Fiscal International.

Ellis, M. J. (1999). General Report. In: Advance Rulings, 84b, Cahier de Droit Fiscal International.

Gibert, B., Daluzeau, X. (2009). Further Developments Regarding the French Ruling Procedures, European Taxation, October, 456–463.

Guilloteau, F., Linz, S. (1997–2003). Luxembourg. In: D. Sandler, E. Fuks (eds), The International Guide to Advance Rulings. Amsterdam: IBFD, 1997–2003, loos-leaf.

Huesecken, B., Overesch, M. (2019). Tax Avoidance through Advance Tax Rulings — Evidence from the LuxLeaks Firms. FinanzArchiv, 75(4), 380–412. https://doi.org/10.1628/fa-2019-0011

Lamarque, J. (1998). Droit fiscal général. Paris: LexisNexis.

Lovdahl-Gormsen, L. (2019). European State Aid and Tax Rulings. Edward Elgar Publishing.

Madies, Th. (2020). La concurrence fiscal international. Paris: La Decouverte.

Mischo, P., Kerger, F. (2015). After 'Lux Leaks': Welcome Changes to Luxembourg's Tax Ruling Practice. Tax Notes International, 77, 1197–1201.

Rivier, J.-M. (1994). Introduction. In: Advance Ruling: Practice and Legality, Proceedings of a seminar held in Cancun, Mexico in 1992 during the 46th Congress of the International Fiscal Association, Vol. 17a, Deventer-Boston.

Steichen, A. (2006). Manuel de droit fiscal. Droit fiscal général. Luxembourg: Saint Paul.

 

Źródła internetowe/Online sources

Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 — 2015 Final report, OECD/G20 Base Erosion and Profit Shifting Project, Paris: OECD Publishing, http://www.oecd.org/tax/countering-harmful-tax-practices-moreeffectively-taking-into-account-transparency-and-substance-action-5-2015-final-report-9789264241190-en.htm (28.05.2021). http://dx.doi.org/10.1787/9789264241190-en

https://www.kis.gov.pl/documents/6609173/10401485/Regulamin_organizacyjny_KIS.pdf (28.05.2021)

https://www.gov.pl/web/finanse/ostrzezenia-i-wyjasnienia-podatkowe (28.05.2021).

 

Akty prawne/ Legal acts

Act of 29 August 1997 — Tax Ordinance, Journal of Laws, 2020, item 1325, as amended.

Act of 11 March 2004 on Value Added Tax, Journal of Laws, 2020, item 106, as amended.

Act of 6 December 2008 on Excise Duty, Journal of Laws, 2020, item 722, as amended.

Act of 16 October 2019 on the settlement of double taxation disputes and the conclusion of advance pricing agreements, Journal of Laws, 2019, item 2200.

 

Orzecznictwo/Judgments

ECJ case C-499/03P, Peter Biegi Nahrungsmittel GmbH, Commonfood Handelsgesellschaft für Agrar-Produkte mbH v Commission of the European Communities, ECLI:EU:C:2005:136.

ECJ Cases T-755/15 and T-759/15, Grand Duchy of Luxembourg (T-755/15), Fiat Chrysler Finance Europe (T-759/15) v European Commission, ECLI:EU:T:2019:670.

ECJ Cases T-131/16 and T-263/16 Kingdom of Belgium (T-131/16), Magnetrol International (T-263/16) v European Commission, ECLI:EU:T:2019:91.

ECJ Cases T-778/16 and T-892/16, Ireland (T-778/16), Apple Sales International, Apple Operations Europe, (T-892/16) v European Commission, ECLI:EU:T:2020:338.

Judgment of Supreme Administrative Court of 28 January 2019, I FSK 293/17.