Abstract
The author considers the tool proposed by the legislator in July 2024 to prevent tax and criminal offences, which allows businesses to voluntarily abandon the use of an illegal ‘split’ scheme in exchange for the further conduct of activities by a group of persons without the risk of their further prosecution for tax and criminal liability. The author considers the existing judicial and administrative approaches that determine the subject of proof when imputing the use of illegal ‘split’ scheme to taxpayers, as well as analyses certain features reflected in the legally enshrined term ‘business split’. The main conclusion of the study shows that there is still no certainty of legal regulation in the issue of qualification of relationships within a group of persons as aimed at unlawful ‘splitting of business’. To a lesser extent, the level of fiscal effect possible to achieve through the application of the instrument introduced by the new law is questioned. To a greater extent, in the author’s opinion, the level of certainty in the relationship between the state and business will suffer, in which the latter, as a weak party to tax legal relations, will prefer to refuse the legitimate use of tax preferences, despite the resulting additional tax burden.
Published Version
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