“Worse is the enemy of the bad”, that is, “fixing” legislative failures on the example of the exit tax regulation

Authors

  • Aneta Nowak-Piechota Adiunkt w Katedrze Prawa Podatkowego, Wydział Prawa i Administracji, Uniwersytet Łódzki, doradca podatkowy, radca prawny, członek Stowarzyszenia Naukowego Prawa Podatkowego

DOI:

https://doi.org/10.18778/1509-877X.2019.04.03

Keywords:

exit tax, unrealized capital gains, tax credits, tax deferral

Abstract

The aim of the article is to assess personal exit tax implemented into the Polish legal system in 2019, taking into account, particularly, the model of its payment. It is this element of the exit tax structure that is of key importance for establishing the compliance of the entire analysed regulation with the European Union law, as well as, constitutional principles and values. In this regard, the Resolution of the Ministry of Finance of June 27, 2019, which extends the deadline for the payment of exit tax in the case of natural persons, is an example of an exceptionally unsuccessful and legally flawed attempt to “fix” previous legislator’s failures.

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References

Broe de L., General Report, The Tax Treatment of Transfer of Residence by Individuals. IFA Cahiers de droit fiscal international, t. 87b, Rotterdam 2002.
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Google Scholar DOI: https://doi.org/10.54648/TAXI2011063

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Google Scholar

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Google Scholar

Published

2019-12-30

How to Cite

Nowak-Piechota, A. (2019). “Worse is the enemy of the bad”, that is, “fixing” legislative failures on the example of the exit tax regulation. Tax Law Quarterly, (4), 39–48. https://doi.org/10.18778/1509-877X.2019.04.03

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