In dubio pro tributario

On July 10th  2015, the Parliament passed amendments to the Tax Code, including one of the most important one postulated recently by politicians. It is about changing the principle under which any doubt regarding existence of the tax liability were decided in favor of the tax authorities.

Pursuant to the amendment, not removable doubt will be resolved in favor of the taxpayer.

The act was passed to the lower house of the parliament, which may propose his amendments. If they will not they regard the application period changes will come into force at the beginning of 2016.

 Top of page