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22-12-2016
OF 1st JANUARY 2017 TAX RULINGS OBTAINED BEFORE 15th JULY 2016 THAT PROVIDE TAX BENEFITS MAY NOT ENSURE A PROTECTION

As of 1st January 2017, the tax authorities will be entitled to accept tax rulings that were obtained before 15th July 2016 (i.e. at the time GAAR came into force) if the tax benefits resulting from the facts or a future event discussed in the tax ruling arise from 1 January 2017 and if with regard to that facts of future events the GAAR can be applied (or the law abuse as defined for VAT purposes).

 

It does not mean that all letters of practice (individual rulings) obtained before 15 July 2016 will not be valid anymore. Yet the new law allows the tax authorities to deicide contrarty to the tax ruling issued in a given case.  

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Should  you be interested in obtaining further information, or would like to discuss the impact of the above changes please contact:

 

Monika Marta Dziedzic                    tel. +48 22 322 68 88

Bartosz Głowacki                         Tel. +48 22 322 68 88

 

or your tax advisor from MDDP.

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