Proposals of tightening fiscal penal responsibility in Poland – suspension of the limitation period and increase of ticket fine

Suspension of the limitation period Currently, the length of limitation periods are: for fiscal transgressions: 1 year (regarding diminishment of tax receivables up to PLN 14k); for fiscal offences: 5 years (regarding diminishment of tax receivables exceeding PLN 14k), punishable by a fine, a penalty of restriction of liberty or penalty of imprisonment up to 3 years; for fiscal offences: 10 […]

New positive opinion on the application of General Anti-Abusive Regulations (GAAR) to a set of restructuring activities

On December 10, 2020, the tax authorities issued an opinion (ref. DKP3.8011.15.2020) on the application of General Anti-Abusive Regulations (GAAR). The opinion was favourable for the applicants. What kind of activities was the subject of the opinion? Envisaged operations encompassed (i) share for share exchange, (ii) transformation of companies into limited liability partnerships and (iii) […]

First opinions of the Anti-Tax Avoidance Council on the applicability of General Anti-Abusive Regulations (GAAR)

In order to mitigate the arbitrariness of the General Anti-Abusive Regulations (GAAR), the Polish legislator decided to establish the Anti-Tax Avoidance Council (hereinafter: the Council) issuing opinions on the applicability of the GAAR clause and measures limiting contractual benefits in individual cases. The Council issues opinions at the request of the Head of National Revenue […]

Refusals to issue security opinions on the application of General Anti-Abusive Regulations (GAAR)

The Head of National Revenue Administration (KAS) has completed more than 20 proceedings on the application of the General Anti-Abusive Regulations (GAAR). This resulted in the imposition of tax surcharges exceeding PLN 80M. We have written more on this subject here. What was challenged by the tax authorities? A spin-off of an organized part of […]

No CFC for Tax Transparent Entity

This is the end of the 5-year CFC dispute. The Supreme Administrative Court finally confirmed what we have argued for from the beginning: that income derived by a tax transparent partnership should be considered business activity income aid, in consequence, non-passive income on the grounds of the CFC regulations. What was the background of the dispute?  Some time ago the tax authorities came to the conclusion that it would be good to cut all the discussions and […]

R&D and IP Box relief in the latest tax interpretations

The Director of the National Tax Information (Director of KIS) has recently issued several significant individual tax rulings concerning R&D tax relief for taxpayers creating innovative solutions and preferential taxation of income from qualified intellectual property rights (IP Box relief). These rulings are related i.a. to conditions of recognizing specific categories of costs as qualifying […]

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