Open AccessSchematy podatkowe a tajemnica zawodowa wybranych zawodów zaufania publicznego
Author(s) -
Justyna Skwirowska,
Polska Swps Uniwersytet Humanistycznospołeczny w Warszawie
Publication year - 2021
Publication title -
acta iuridica resoviensia
Language(s) - English
Resource type - Journals
ISSN - 2720-0574
DOI - 10.15584/actaires.2021.2.12
Subject(s) - obligation , secrecy , directive , constitution , law , institution , political science , accounting , business , computer science , programming language
The institution of Mandatory Disclosure Rules was regulated in polish Tax Code in 2019. This implementation was made due to Council Directive 2018/822. Although these polish legal norms have clearly been problematic. It is claimed that professional secrecy of profession like for example: lawyers, legal advisors, tax advisors can be affected by the obligation to report some kind of tax schemes even without getting exemption from professional secrecy by client. The aim of this paper is to show that these regulations can be not constitutional in term of art. 17 of Polish Constitution.