MDR
Posts from category MDR.
29.10.2024
TK verdict: Professional secrecy of a tax advisor in light of the amended Tax Ordinance regulations – transfer of information on a tax scheme (MDR)
On July 23, 2024, the Constitutional Tribunal (case no. K 13/20) reviewed an application by the National Council of Tax Advisors regarding the constitutionality of certain provisions within the Tax Ordinance and the Act on Tax Advisory Services in relation to the Polish Constitution. The case concerned the obligations imposed on tax advisors to disclose information on tax schemes and the associated breaches of professional secrecy.