Binding rules may be withdrawn by the Constitutional Tribunal

APA - Austria Presse Agentur
opublikowano: 27-12-2005, 13:20

Warsaw (Puls Biznesu) Binding rules implemented since January 1st 2005, may be announced illegal by the Polish Constitutional Tribunal. They are very popular among businesspeople. Entrepreneurs receive them within three months. In the first three quarters of this year, over 54,000 applications have been submitted for binding rules. The majority of them concerned VAT

Warsaw (Puls Biznesu) Binding rules implemented since January 1st 2005, may be announced illegal by the Polish Constitutional Tribunal. They are very popular among businesspeople. Entrepreneurs receive them within three months. In the first three quarters of this year, over 54,000 applications have been submitted for binding rules. The majority of them concerned VAT

(54 percent), PIT (34 percent) and CIT (9 percent). Within nine months, tax authorities have issued over 45,000 binding rules. Every second decision approved of the opinion of the taxpayer.

According to PKPP Lewiatan, the employers¹ organization, the law is doing well and have improved the way the tax authorities are working. There are, however, advantages and disadvantages.

Binding rules give a feeling of security to taxpayers. Besides, everyone will receive them, the authorities may not fail to issue them. However, if several dozen thousands of such tax interpretations are issued, the government is not able to control them, and discrepancies among regions as far as tax law is concerned, are getting bigger. Often, there are clashes between the Ministry of Finance and tax authorities concerning the same problems, Witold Modzelewski, the CEO of the tax studies institute commented.

Recently, one of regional courts has filed a suit to the Polish Constitutional Tribunal concerning binding rules. It says that only a law may shape tax rules, not the interpretation of tax authorities.

It does not look good. It is highly probable that the tribunal agrees with the court, Witold Modzelewski said.

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Podpis: APA - Austria Presse Agentur

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