Issue 30 (1)

2023

Publication date: 09.2023

Licence: CC BY-NC-ND

Editorial team

Editor-in-Chief Anna Jurkowska-Zeidler

Secretary Rafał Mroczkowski

Issue content

Does the taxpayer have a chance to win against the tax authority?

Aleksandra Białowska

Financial Law Review, Issue 30 (2)/2023, 2023, pp. 1-31

https://doi.org/10.4467/22996834FLR.23.005.18343

This article concerns the principle of in dubio pro tributario in tax law (Article 2a of the Tax Ordinance). The legal provision regulates the resolution of doubts in favour of the taxpayer. The scope of application of the principle has been narrowed to doubts about the content of tax law provisions that cannot be removed.

The article is divided into five main parts: an introduction, three chapters and a conclusion.

Chapter I covers the genesis normative basis of the in dubio pro tributario principle. The author briefly indicates there that the principle has a longer history, but focuses on the history of the principle in the Polish legal system.

In Chapter II there are analysis of the content of the provision, in order to obtain the fullest possible knowledge on the application of the regulated principle. The views of doctrine are juxtaposed there and the issues of application of the principle are indicated.

Chapter III is a juxtaposition of art. 2a Tax Ordinance with the general principles of tax proceedings selected by the Author and the notion of tax justice.

The author's opinion is revealed in the conclusion, where she also determines how the discussed regulation should be applied. This may be the case when, after linguistic, systemic and functional

interpretation only, doubts remain as to the content of tax law provisions. The principle is a postulate for reliable establishment and application of tax law.

The study uses a dogmatic and legal research method and analysis of the literature on the subject.

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Correspondent relationship of credit institutions vis-à-vis money laundering and terrorist financing

Yana Daudrikh

Financial Law Review, Issue 30 (2)/2023, 2023, pp. 32-48

https://doi.org/10.4467/22996834FLR.23.006.18344

This paper deals with the legal relationship between correspondent and respondent banks as part of a correspondent transaction. At the same time, the author analyses the performance of the due diligence on the respondent bank. In the last chapter, the author reflects on the existing application problems, supporting the currently growing trend of decreasing the number of new correspondent relationships. The primary objective of this paper is to establish, through comprehensive research on the existing legal regulation of correspondence relations at the European Union and Slovak Republic levels, a hypothesis regarding the interdependence between current application problems and the diminishing trend observed in new correspondence relations. Following scientific methods were used in this paper: the method of analysis and synthesis, method of abstraction, comparative method.

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The real estate clause in the OECD model tax convention and its reception into Polish law

Piotr Gajewski

Financial Law Review, Issue 30 (2)/2023, 2023, pp. 49-63

https://doi.org/10.4467/22996834FLR.23.007.18345

This article deals with the issue of the real estate clause and its reception to Polish law as a real estate company. The research was conducted on the grounds of Corporate Income Tax Act and Personal Income Tax Act. The article verifies the hypothesis the concept of the real estate clause included in the OECD Model Tax Convention constitutes a mechanism enabling the countries of the location of the real estate to participate in the benefits arising in connection with the transaction of disposal of shares in a given company in exchange for granting legal protection of such transaction. The research method used in this study was a critical analysis, including a linguistic analysis of the provisions of tax acts and international agreements to which the Republic of Poland is a party. In addition, the research methods used in this article are the analysis of views of doctrine and jurisprudence of administrative courts and tax authorities.

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Deduction of VAT supplier factity in the light of the decision-making activity of the CJEU

Miroslav Štrkolec, Ladislav Hrabčák

Financial Law Review, Issue 30 (2)/2023, 2023, pp. 64-78

https://doi.org/10.4467/22996834FLR.23.008.18346

The topic of tax evasion is still very relevant even at the time of dealing with the lingering economic consequences of the COVID-19 pandemic, at the time of the war in Ukraine and dealing with other associated phenomena, such as high inflation, price increases and others. The fight against tax evasion is often accompanied by the fact that many taxpayers are denied their rights, and often unjustly. More and more, such situations can be encountered in the field of VAT, which is also confirmed by the relatively rich case law of the Court of Justice of the European Union in the given area. The aim of the presented paper is to identify the fundamental problems of VAT deduction in the process of proof in the tax administration, to analyse selected decisions of the Court of Justice of the European Union and to synthesize knowledge applicable to taxpayers in the procedural defence of their rights and interests protected by law. We used several methods of writing scientific papers of this kind in processing the mentioned issue, but mainly analysis, synthesis, and partially also the comparative method, which we applied in mutual contexts.

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Słowa kluczowe: in dubio pro tributario, principle of tax law, principle of resolving doubts in favour of the taxpayer, tax law, Article 2a Tax Ordinance., AML, correspondent and respondent banks, correspondent banking, international tax law, real estate clause, real estate company, OECD Model Tax Convention, immovable property, double tax convention, Tax Law, VAT, deduction of VAT, facticity of supplier

Issue 30 (2)/2023

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2023