Poland – Tax

2017-2020 NATIONAL ACTION PLAN

Pillar I: The state’s duty to protect human rights

Addition of general principles in administrative proceedings [page 22]:

On the grounds of tax law, the Constitutional Court⁹ has indicated that the public administration authorities should, in accordance with the principle of in dubio pro tributario, resolve interpretation doubts in favour of the taxpayer. On the other hand, in the context of the protection of the right to property, the Supreme Administrative Court has argued in favour of restrictive interference with the rights of the owner.¹⁰ There is no doubt that the principle of in dubio pro libertate permeates all administrative law.¹¹ By extending this principle to the level of proceedings before administrative authorities, the provisions that are questionable should be interpreted in such a way that legitimate interests of citizens are not harmed.

Appendix 1

International non-binding mechanisms and international legal framework in force in Poland in relation to business and human rights [page 55]:

Corporate responsibility for infringements of international human rights standards/norms is provided for in non-binding mechanisms. In this respect, apart from the UN Guiding Principles on Business and Human Rights, the following documents should be mentioned: “The OECD Guidelines for Multinational Enterprises: rules for different areas, from employee relations, environmental issues, respect for human rights, and occupational safety, through issues of access to information, taxation, environmental protection, and due diligence in business. The OECD Guidelines contain a dispute settlement mechanism involving the possibility of submitting notifications to the OECD NCP on the infringement of the Guidelines. The OECD NCP examines the case and, provided it has grounds to do so, recommends mediation proceedings to the parties.