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).
Importantly, the application concerned the decision whether the “solidarity levy” is subject to the regulations on reporting tax schemes. In our opinion, the answer is negative, because it is not a tax. Nevertheless, in practice, taxpayers report arrangements in this respect, in particular as a result of acting with carefulness. Therefore, the substantive resolution of this problem is of significant practical importance.