EYPolish Constitutional Court rules certain MDR provisions unconstitutional as violating tax advisors' legal professional privilege
|Tax Alerts, Information Reporting, Legis ...|Poland
On 23 July 2024, the Polish Constitutional Court ruled that certain provisions providing mandatory disclosure rules (MDR) in amendments to the Tax Ordinance1 are unconstitutional (ref. K 13/20)2 to the extent that they violate the legal professional privilege of tax advisors.
From 1 January 2019, based on the Tax Ordinance,3 these provisions' MDR obligations have been imposed on promoters, benefici…
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