Let us remind you that the obligation to report tax schemes (MDR) was introduced into the Polish legal system on 1 January 2019, i.e. the earliest among all countries obliged to implement the so-called DAC6 Directive.
The provisions on reporting tax schemes (MDR) are unconstitutional insofar as they impose on tax advisors the obligation to provide the tax office with information covered by professional secrecy, the Constitutional Tribunal ruled on Tuesday (case no. K 13/20). However, these provisions have not been completely eliminated from Polish tax law and the reporting obligation still exists.
Source Prawo.pl
