With the beginning of 2019 the amendment to Polish tax acts’ has entered into force and it has introduced new tax that had never before been known in Polish law — exit tax. The issue of exit tax has been problematic for European countries’ legislators ever since it was introduced back in the previous decade. It was enthusiastically received by them as it provides an extra source for the country’s budget. However, the adoption of the tax to national law systems is highly complicated — the basis for such duty may stand in oppostion to most important European rules, such as the principle of free movement or the right of establishment. These freedoms, which underpin the internal market, are the driving force behind the economic prosperity in the EU and the prerequisite for achieving the aims of the Lisbon Strategy. Thus, it is crucial to implement regulations regarding the exit tax with scrutiny and high preciseness.This article focuses on a multifaceted analysis of the most problematic issues regarding the application of the new tax and the overall assessment of Polish and European acts on tax. The Court of Justice of the European Union has often negatively reviewed the regulations of individual Member States. Regarding the abovementioned, some substantial actions have to be undertaken by the lawmakers in order to ensure the compatibility of national acts with basic EU aims.
Nov 4, 2020
May 16, 2020
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