The clause against tax avoidance in the Guidelines of the project on the change of the Tax Ordinance Act of April 2013

Marta Gordon


The demand to tighten tax regulations has been updated on both international and domestic level due to the fact that taxpayers are increasingly using aggressive practices of tax avoidance. For this reason, the Minister of Finance formulated and published on the 30th April 2013 the Guidelines of the project on the change of the Tax Ordinance Act. According to the suggestions included therein, introduced to the Tax Ordinance Act would be the clause against tax avoidance along with instruments protecting taxpayers’ interests in the process of applying the aforementioned clause. The study includes a critical discussion of the solutions suggested by the Minister of Finance also in terms of problems which may arise in the process of their practical application. Reservations have mainly been made about both the project’s compliance with the Constitution, since the criteria of the clause application are too general, and formal imperfection of the regulations suggested.


anti-abusive clause, circumvention of law, tax avoidance, the Tax Ordinance Act, tax optimization


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Print ISSN: 1643-8175, Online ISSN: 2451-0955, DOI prefix: 10.19197, Principal Contact: