Although some time has passed since the introduction of the MDR regulations, some taxpayers are still surprised to receive information from lessors that: they reported the leasing contract as a standardized tax scheme, therefore they included the concluded agreement in the MDR-4 quarterly reporting, which is why it is the beneficiary who should consider whether
We are pleased to inform you that the District Administrative Court in Poznan, by its judgment of February 17, 2021 (sign. I SA/Po 807/20), ruled in favor of our complaint and stated that the Director of the National Tax Information should issue a binding ruling regarding the provisions on reporting tax schemes (Mandatory Disclosure Rules).
The provisions of the Tax Ordinance provide the obligation to report certain transactions, events or other situations (called tax schemes) to the Head of the National Revenue Administration. Failure to comply with reporting obligations may result in penal fiscal liability of the responsible personnel. The fine may even exceed PLN 20 million. Due to the