“Worse is the enemy of the bad”, that is, “fixing” legislative failures on the example of the exit tax regulation
DOI:
https://doi.org/10.18778/1509-877X.2019.04.03Keywords:
exit tax, unrealized capital gains, tax credits, tax deferralAbstract
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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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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