Co nie jest zakazane, będzie podatnikom dozwolone?
Trwają społeczne konsultacje na temat prawa przedsiębiorców, które ma za zadanie zastąpić ustawę o swobodzie działalności gospodarczej. Nowe prawo wprowadza dla podatnika zasadę rozstrzygania wątpliwości na jego korzyść. Kolejna nowa zasada brzmi to, co nie jest prawem zabronione, jest dozwolone będzie to najistotniejsza zasada, nie wynikająca wcześniej wprost z przepisów.
– Praktyka i korzystanie z tej zasady ujawni się dopiero za 2-3 lata w sporach sądowych – powiedziała agencji eNewsroom.pl Marta Szafarowska, doradca podatkowy, partner w kancelarii Gekko Taxens – Mowa o zakazie unikania opodatkowania i klauzuli opodatkowania oraz o klauzuli nadużycia prawa w zakresie ustawy o VAT. Z jednej strony podatnik na gruncie konstytucji dla biznesu będzie mógł się czuć swobodnie – co nie jest zakazane, będzie dozwolone – a z drugiej strony nadal funkcjonowały będą zasady służące unikaniu i nadużyciu prawa. Czynności zgodne z prawem mogą prowadzić do zaniżania podatku i dodatkowych zobowiązań po stronie podatnika. 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