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Parliamentary questions
7 May 2010
WRITTEN QUESTION by Paul Rübig (PPE) to the Commission

 Subject: Problems with the use of electronic signatures in Poland

Austrian companies are reporting problems with the use of electronic signatures in Poland. According to the information available, the Polish tax authorities accept only electronic signatures which have been issued by a Polish provider. The Polish tax authorities will not accept tax returns bearing an electronic signature issued by an Austrian provider. In order to sign tax returns electronically in Poland, therefore, foreign companies need either to acquire a Polish electronic signature or to employ an accounting firm which has one. This disadvantages foreign companies doing business in Poland and is an obstacle to the use of electronic signatures throughout the EU.

Does the Polish authorities' refusal to accept foreign electronic signatures for tax returns infringe Community law, specifically Directive 1999/93/EC(1)?

If so, what steps will the Commission take to ensure that in future the Polish tax authorities comply with Community law?

(1)OJ L 13, 19.1.2000, p. 12.

Original language of question: DEOJ C 138 E, 07/05/2011
Last updated: 17 May 2010Legal notice