Best prices Special offers for members of the PWE book club The cheapest delivery
dr hab. Wojciech Morawski, prof. UMK
ORCID: ORCID 0000-0002-2396-9434
Head of Department of Public Financial Law, Nicolaus Copernicus University in Toruń, Poland. He specializes in tax and customs law.
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
DOI: 10.33226/0137-5490.2019.10.6
JEL: K22, K34

The subject of the opinion is the Supreme Court ruling of 13.09.2018, which provides for the legal qualification of a tip – based on the Act on Income Tax from Natural Persons and the Act on the Social Insurance System. The ruling cannot be considered correct because the Supreme Court formulated a thesis on the sources of tax and contributions financing without referring to the regulations, confining itself to the intentions of the "tip provider" as a key factor influencing the rights and obligations of the payee.

Keywords: tip; income tax on natural persons; social security contributions

Head of Department of Public Financial Law, Nicolaus Copernicus University in Toruń, Poland. He specializes in tax and customs law.