Users obligation to report tax schemes versus the freedom from self-incrimination in the context of the judgment of the European Court of Human Rights J.B. v. Switzerland

Background: The presented study concerns the J.B v. Switzerland ruling by ECtHR as one of benchmarks for standard protecting freedom from self-incrimination. According to ruling, an individual should be protected being compelled submit documents that would provide information could constitute evidence against them. MDR (Mandatory Disclosure Rules) contained in chapter 11a Polish Tax Ordinance impose obligation on users (relevant tax payers) report Head National Information any legal activity has law consequences. Research purpose: purpose this article is conduct a comparative analysis regulation with judgment J.B. and show possible analogies may help identify violations self-incrimination derived Article 6 European Convention Human Rights. also aims examine what extent constitutes duty self-denunciation. Methods: uses judgments Court Rights Justice Union. supported dogmatic-legal schemes. main principle ECHR, Switzerland, concerning right remain silent was used. reproduced example compared standards. Conclusions: laws tacit collection other proceedings are inconsistent silent, especially case individuals, when criminal nature. Moreover, formal separation irrelevant. In respect, view shared CJEU.