On March 1, 2021, an Announcement of the Minister of Finance, Funds and Regional Policy dated February 26, 2021 was published in the Monitor Polski on the announcement of the list of countries and territories indicated in the EU list of non-cooperative jurisdictions...
Once again, the Provincial Administrative Court (WSA) in its judgment (ref. I SA/Po 39/20) issued on 13 May this year confirms that the regulations concerning information on MDR tax schemes may be subject to individual interpretations. In the disputed case, the...
As of 1 January 2019, as a result of the entry into force of the Act of 23 October 2018 amending the Personal Income Tax Act, the Corporate Income Tax Act, the Tax Ordinance Act and certain other acts, Chapter 11a Information on Tax Schemes was added to the Tax...
The definition of the eligible beneficiary criterion is contained in Article 86a §4 of the Tax Ordinance. On the basis of this definition, the criterion of a qualified beneficiary is deemed to be met if: revenues or costs of the beneficiary, or the value of assets of...
As of 1 January 2019, the Act of 23 October 2018 amending the Personal Income Tax Act, the Corporate Income Tax Act, the Tax Ordinance Act and certain other acts (Journal of Laws of 2018, item 2193) entered into force. A new Chapter 11a – Information on tax...
An attorney, appointed in accordance with the provisions of the Tax Ordinance, may provide information about tax schemes. The provisions of Chapter 3a of Section IV of the Tax Ordinance (hereinafter OP) will apply accordingly. Pursuant to Article 138 § 3 of the Tax...
