Due to the confusion of information, as well as the broad social negation of the new law on the anti-tax avoidance clause, the MF decided to issue tax explanations on this matter. Consultations were launched to point out to legislators the main points of explanation.
These explanations will relate to the changes made with the new year with the revised Tax Ordinance, the amendments to the anti-tax avoidance clause related to the partial implementation of the ATAD Directive, as well as the provisions relating to the additional tax liability. The MF calls for requests, questions or problems raised to be illustrated by examples of judgments, tax rulings or other practice in the area of tax law (including international or foreign law), which may illustrate the issue in question.
The Ministry of Finance is particularly interested in obtaining comments in the consultation on the following issues:
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- completion of the artificiality in the circumstances in question under Article 119c(1) and (2) Tax Ordinance, including an indication of examples and patterns of action in which this condition should or should not be met,
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the classification of the tax advantage obtained by certain actions and schemes as: main (one of the principal), and contrary to the object or purpose of the tax law or its provision, including an indication of the examples and patterns of actions in which those conditions should or should not be fulfilled,
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the scope of the concept of an additional tax obligation, including, in particular, the principles of assessing whether the taxpayer acted in good faith in a given situation.
Consultations are open to all parties and are available until the end of March 2019 by