{"id":2316,"date":"2024-07-29T10:00:00","date_gmt":"2024-07-29T08:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2316"},"modified":"2025-04-25T07:32:52","modified_gmt":"2025-04-25T05:32:52","slug":"wyrok-tk-dot-raportowania-schematow-podatkowych-mdr-i-tajemnicy-zawodowej-doradcow-podatkowych","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/29\/wyrok-tk-dot-raportowania-schematow-podatkowych-mdr-i-tajemnicy-zawodowej-doradcow-podatkowych\/","title":{"rendered":"Wyrok TK dot. Raportowania Schemat\u00f3w Podatkowych (MDR) i Tajemnicy Zawodowej Doradc\u00f3w Podatkowych"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\">Wyrok TK dot. Raportowania Schemat\u00f3w Podatkowych (MDR) i Tajemnicy Zawodowej Doradc\u00f3w Podatkowych<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-07-29T10:00:00+02:00\">\n\t\t29 lipca, 2024 10:00 am\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/07\/tingey-injury-law-firm-yCdPU73kGSc-unsplash-scaled.jpg\" class=\"wp-image-2319 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/07\/tingey-injury-law-firm-yCdPU73kGSc-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/07\/tingey-injury-law-firm-yCdPU73kGSc-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/07\/tingey-injury-law-firm-yCdPU73kGSc-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/07\/tingey-injury-law-firm-yCdPU73kGSc-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/07\/tingey-injury-law-firm-yCdPU73kGSc-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/07\/tingey-injury-law-firm-yCdPU73kGSc-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/07\/tingey-injury-law-firm-yCdPU73kGSc-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/07\/tingey-injury-law-firm-yCdPU73kGSc-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#obowi\u0105zki\" class=\"toc__link js-toc-link\">Kluczowe konsekwencje wyroku<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#definicja\" class=\"toc__link js-toc-link\">Podsumowanie<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie\" class=\"toc__link js-toc-link\">Kontakt<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead\">Niedawny wyrok Trybuna\u0142u Konstytucyjnego z dnia 23 lipca 2024 r. (sygn. akt K13\/20) wywo\u0142a\u0142 szerokie reperkusje w \u015brodowisku doradc\u00f3w podatkowych oraz w\u015br\u00f3d podatnik\u00f3w. Trybuna\u0142 uzna\u0142, \u017ce przepisy zobowi\u0105zuj\u0105ce doradc\u00f3w podatkowych do raportowania schemat\u00f3w podatkowych (MDR) s\u0105 niezgodne z Konstytucj\u0105 RP, gdy\u017c naruszaj\u0105 tajemnic\u0119 zawodow\u0105 doradcy podatkowego.<\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"obowi\u0105zki\" class=\"heading h-24\">Kluczowe konsekwencje wyroku<\/h2>\n\n\n\n<p>1. Ochrona Tajemnicy Zawodowej<\/p>\n\n\n\n<p>Trybuna\u0142 potwierdzi\u0142, \u017ce tajemnica zawodowa doradcy podatkowego jest nienaruszalna, a doradcy s\u0105 zobowi\u0105zani do jej zachowania niezale\u017cnie od okoliczno\u015bci. Wyrok jasno wskazuje, \u017ce nawet klient nie mo\u017ce zwolni\u0107 doradcy z obowi\u0105zku zachowania tajemnicy zawodowej. Jest to fundamentalna zmiana, kt\u00f3ra wzmacnia zaufanie mi\u0119dzy doradcami a ich klientami.<\/p>\n\n\n\n<p>2. Niezgodno\u015b\u0107 z Konstytucj\u0105<\/p>\n\n\n\n<p class=\"text\">Przepisy wprowadzone w 2019 roku, kt\u00f3re nak\u0142ada\u0142y obowi\u0105zek raportowania schemat\u00f3w podatkowych, zosta\u0142y uznane za niekonstytucyjne. Trybuna\u0142 wskaza\u0142, \u017ce naruszaj\u0105 one art. 17 ust. 1 Konstytucji, kt\u00f3ry stanowi, \u017ce wykonywanie zawodu zaufania publicznego musi by\u0107 zgodne z interesem publicznym i ochron\u0105 dobra klienta. Ponadto, raportowanie schemat\u00f3w wstecz narusza zasad\u0119 niedzia\u0142ania prawa wstecz (lex retro non agit).<\/p>\n\n\n\n<p>3. Wp\u0142yw na Przepisy MDR<\/p>\n\n\n\n<p>Cho\u0107 wyrok dotyczy g\u0142\u00f3wnie doradc\u00f3w podatkowych, ma on szersze implikacje dla przepis\u00f3w MDR w Polsce. Nak\u0142adaj\u0105 one obowi\u0105zek raportowania schemat\u00f3w podatkowych tak\u017ce na innych promotor\u00f3w, takich jak adwokaci czy radcowie prawni. Obecnie obowi\u0105zek ten nie zosta\u0142 ca\u0142kowicie zniesiony, ale wyrok mo\u017ce stanowi\u0107 precedens do dalszych zmian w legislacji.<\/p>\n\n\n\n<p>4. Reakcja Ustawodawcy<\/p>\n\n\n\n<p>Wyrok wymaga reakcji ustawodawcy w celu dostosowania przepis\u00f3w do wymog\u00f3w konstytucyjnych. Konieczne b\u0119d\u0105 zmiany, kt\u00f3re zr\u00f3wna\u0142yby ochron\u0119 tajemnicy zawodowej doradc\u00f3w podatkowych z ochron\u0105 tajemnicy zawodowej adwokat\u00f3w i radc\u00f3w prawnych. Proces ten mo\u017ce obejmowa\u0107 zar\u00f3wno zmiany w prawie krajowym, jak i dostosowanie przepis\u00f3w do unijnych dyrektyw.<\/p>\n\n\n\n<p>4. Mi\u0119dzynarodowy Kontekst<\/p>\n\n\n\n<p>Podobne przepisy dotycz\u0105ce MDR by\u0142y ju\u017c wcze\u015bniej kwestionowane w innych krajach, takich jak Belgia, gdzie r\u00f3wnie\u017c uznano je za niekonstytucyjne. Wyroki te, w tym orzeczenie Trybuna\u0142u Sprawiedliwo\u015bci UE, podkre\u015blaj\u0105 znaczenie ochrony komunikacji mi\u0119dzy prawnikiem a klientem na poziomie mi\u0119dzynarodowym.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"definicja\" class=\"heading h-24\">Podsumowanie<\/h2>\n\n\n\n<p>Wyrok Trybuna\u0142u Konstytucyjnego stanowi istotny krok w kierunku ochrony tajemnicy zawodowej doradc\u00f3w podatkowych. Wzmacnia zaufanie klient\u00f3w do doradc\u00f3w i podkre\u015bla konieczno\u015b\u0107 przestrzegania wysokich standard\u00f3w prawnych w zakresie ochrony poufnych informacji. Teraz pozostaje oczekiwa\u0107 na odpowiednie dzia\u0142ania ustawodawcy, kt\u00f3re w pe\u0142ni dostosuj\u0105 polskie prawo do wymog\u00f3w konstytucyjnych, eliminuj\u0105c niejasno\u015bci i w\u0105tpliwo\u015bci zwi\u0105zane z raportowaniem schemat\u00f3w podatkowych.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wsparcie\" class=\"heading h-24\">Kontakt<\/h2>\n\n\n\n<p>Sprawd\u017a nasze us\u0142ugi podatkowe, oraz p\u0142acowo-kadrowe jakie \u015bwiadczymy dla naszych klient\u00f3w. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci.<\/p>\n\n\n\n<a href=\"\/pl\/contact-us\/\" class=\"button is-left-aligned\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">KONTAKT<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n\n\n\n<div class=\"separator mt-64 mb-16\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<div class=\"post-meta\">\n\t<div class=\"post-meta__inner-container\">\n\n\t\t<div class=\"post-meta__date\">\n\t\t\t<span class=\"screen-reader-text\">\n\t\t\t\tPublished on:\t\t\t<\/span>\n\t\t\t<time class=\"post-meta__date-published\" 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