Abstract The introduction of regulations on the reporting of tax schemes is a key element of the European Union’s policy to combat tax avoidance. Directive DAC6, applicable in all EU Member States, imposed on them an obligation to implement uniform rules for the identification and reporting of certain tax arrangements. Poland, in implementing the directive, introduced some of the most extensive and restrictive regulations within the entire EU. This chapter presents the key differences between EU-level and Polish regulations, discusses solutions adopted in other Member States, and analyses the process of creating a reportable tax scheme. Particular attention is also paid to interpretative challenges and issues related to professional secrecy.
Iga Prabucka (Thu,) studied this question.