The publishing house C. H. Beck has published a commentary by Ariadna H. Ochnio, Ph.D., on Art. 119 items zg, zh, zw-zzzd, zzh-zzk and Art. 305 items q and r of the Tax Ordinance, regarding the prevention of using the financial sector to defraud taxes, the restrictive measure of blocking an account of a qualified entity and the criminal liability of entities.
Blocking an account of a qualified entity is a new restrictive legal measure designed to prevent the use of the financial sector for fiscal fraud, especially in relation to VAT.
Legal regulations connected with this legal measure raise many questions over their interpretation and are subject to heated discussion. The publication contains a commentary to the provisions of the Act of 29 August 1997 – Tax Ordinance (Journal of Laws of 2020, item 1325, as amended) on blocking an account of a qualified entity, as well as the provisions of the draft of a new Tax Ordinance submitted on 4 June 2019 (Sejm of the Republic of Poland of the 8th term, print No. 3517). The publication takes into account the case law of administrative courts on the blocking procedure.
The author of the commentary discussed the following issues:
- motives for introducing blocking of the account of a qualified entity into the Polish legal order, including the context of EU law and the links with the AML/CFT system
- statutory guarantees of the effectiveness of the blockade of the qualified entity’s account
- the impact of blocking the account of a qualified entity on rights and freedoms
- legal definitions of selected terms from Section IIIB of the Tax Ordinance
- the short and long account blocking procedures
- the application of provisions of tax procedure in the blocking procedure
- the release of funds from a blocked account
- the right to appeal in the blocking procedure
- the lapse of a blockade of a qualified entity’s account
- conditions for exemption from legal liability of a bank or a SKOK (credit union)
- the administrative pecuniary penalty for failure to comply with the account blocking obligation
- criminal liability for failure to comply with the account blocking obligation and for disclosure or use of information covered by account blocking requests
The publication aims to expand knowledge about the restrictive measure of blocking the account of a qualified entity. It can be helpful for academics doing research in the field, as well as for law practitioners involved in the blockade procedure and for persons against whom such a restrictive measure is applied, especially businesspeople.
Wydawca: Wydawnictwo C.H. Beck
Wydanie: Warszawa 2021
Seria: Podatki w Praktyce
Ilość stron: 264
Publikacja dostępna w Bibliotece INP PAN sygn. 55203