Since 15 July 2016, there was introduced a clause against tax avoidance. The tax authorities, who possess legal basis, may question a legal action of the taxpayer, if in their opinion they aim to avoid taxation.
If the tax authorities find that the actions of the taxpayer are artificial in spite of that they are carried out in accordance with the law, they will not bring the taxpayer assumed tax benefits.
The application of the clause consists in imposing a tax:
- Adequate to act made for real, not artificially.
- Equal as if the taxpayer has not made action to avoid taxation.
It is also worth mentioning that within the protection of taxpayers against a tax authority’s fraud, there were introduced restrictions in the form of security procedures and controls.