<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>Pursuant to the provisions of the Tax Ordinance, if an anti-avoidance clause may apply in a tax control or a customs and fiscal control, the Head of the National Fiscal Administration (NFA), at the request of the control body, takes over such control in whole or in part and initiates tax proceedings within its scope. The control will be continued if no decision using the GAAR is issued in the tax proceeding carried out by the Head of the NFA. Detailed regulations define the procedure and effects of the Head of the NFA taking over control, but do not remove doubts related to the condition that it should take place as a result of an application to the Head of the NFA and the possibility of taking over the case only in part, and the effects of such partial takeover.</p>
</abstract>

Pursuant to the provisions of the Tax Ordinance, if an anti-avoidance clause may apply in a tax control or a customs and fiscal control, the Head of the National Fiscal Administration (NFA), at the request of the control body, takes over such control in whole or in part and initiates tax proceedings within its scope. The control will be continued if no decision using the GAAR is issued in the tax proceeding carried out by the Head of the NFA. Detailed regulations define the procedure and effects of the Head of the NFA taking over control, but do not remove doubts related to the condition that it should take place as a result of an application to the Head of the NFA and the possibility of taking over the case only in part, and the effects of such partial takeover.

Tax Control and Customs and Fiscal Control in Cases Where a General Anti-Avoidance Rule May Apply

Białostockie Studia Prawnicze

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Pursuant to the provisions of the Tax Ordinance, if an anti-avoidance clause may apply in a tax control or a customs and fiscal control, the Head of the...

Tax Control and Customs and Fiscal Control in Cases Where a General Anti-Avoidance Rule May Apply

Published Online: Jun 14, 2023

Page range: 55 - 65

Received: Sep 30, 2022

Accepted: Apr 23, 2023

DOI: https://doi.org/10.15290/bsp.2023.28.02.04

Keywords
customs and fiscal control, general anti-avoidance rule, tax control

© 2023 Andrzej Huchla, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Tax Control and Customs and Fiscal Control in Cases Where a General Anti-Avoidance Rule May Apply

Published Online: Jun 14, 2023

Page range: 55 - 65

Received: Sep 30, 2022

Accepted: Apr 23, 2023

DOI: https://doi.org/10.15290/bsp.2023.28.02.04

Keywordscustoms and fiscal control, general anti-avoidance rule, tax control

© 2023 Andrzej Huchla, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
customs and fiscal control, general anti-avoidance rule, tax control