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Dr Ewa Prejs
ORCID: 0000-0003-1106-4387
Dr Ewa Prejs Holds degree in law and a PhD in law from the Nicolaus Copernicus University in Toruń (Poland). She has worked with the Department of Public Finance Law of the Faculty of Law and Administration of the Nicolaus Copernicus University since 2007 as a lecturer and a post-doctoral researcher. She has published and lectured widely on issues of Polish, international, and European taxation.
DOI: 10.33226/0137-5490.2021.12.3
JEL: K34

In this article, the authors analyse the concept of the tax liability of persons deducting income tax payments on account. The authors noted that the paying agent performs his own obligation to collect, or withhold, an amount of money from a person who is not a taxable person and to transfer that amount to the relevant tax authority. This obligation arises as a result of the occurrence of an event described in a statutory provision that imposes an obligation on the paying agent. Under the Tax Ordinance Act the paying agent is liable for his failure to withhold a tax payment or to transfer the tax withheld to the relevant tax authority, but in the opinion of the authors' the applicability of this provision to the paying agent deducting income tax payments on account after a fiscal year end is limited. The authors present the view that adjudicating on the tax liability of paying agents deducting income tax payments on account after a fiscal year end is possible only in the event that the amount paid by the taxpayer is lower than the amount of the tax due, and this understatement results from the fact that the paying agent does not take steps to collect the payments on account and transfer them to the account of the tax authority.

Keywords: tax liability; paying agents; tax payments on account; tax remitter; Tax Ordinance Act
DOI: 10.33226/0137-5490.2021.10.1
JEL: K34

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.

Keywords: Poland; OECD; Base Erosion and Profit Shifting (BEPS); tax law; private tax ruling

Dr Ewa Prejs

Holds degree in law and a PhD in law from the Nicolaus Copernicus University in Toruń (Poland). She has worked with the Department of Public Finance Law of the Faculty of Law and Administration of the Nicolaus Copernicus University since 2007 as a lecturer and a post-doctoral researcher. She has published and lectured widely on issues of Polish, international, and European taxation.