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The European Commission has requested that Poland fully transpose European Union legislation on mutual assistance in the area of income and capital taxation.
This Directive, 2014/107/EU, which amends Directive 2011/16/EU on mandatory automatic exchange of information between national tax authorities, aims at strengthening administrative cooperation between member states to better combat tax evasion and tax fraud.
Member states were required to transpose these rules by January 1, 2016. However, the Commission said on September 29 that Poland has not yet informed it of all the necessary measures to fully transpose the Directive into national law.
The Commission has warned the Polish Government that the matter may be referred to the European Court of Justice if it does not receive a satisfactory response to its request within two months.
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