28/04/17
As it is explained in the announcement, this is going to be the first formal document aimed at informing the taxpayers about the listed situations that might lead in applying General Anti-Avoidance Rule introduced on 15 July 2016 in scope of specific tax planning schemes.
What is essential, the warning is going to be distributed to the whole tax administration. This suggests that in the nearest future we may expect specific actions to be taken by the tax authorities to apply General Anti-Avoidance Rule.
In case the announcement will refer to the solutions introduced in your organization, please contact PwC experts for further information.