Poland was the first EU country to transpose the EU DAC6 Directive which implements across the EU the MDR recommendations of the OECD BEPS Plan by requiring intermediaries (and clients in specified circumstances) to disclose tax planning schemes. The Polish National Council of Tax Advisors (KRDP) disputed the reporting obligation based on several grounds, and the Constitutional Tribunal issued its ruling on the claim on 23 July 2024 (Case K13/20). The Tribunal ruled that the Polish MDR rules are unconstitutional in so far as they: Impose on tax advisors covered by the attorney-client confidentiality privilege the obligation to disclose information...