Recent information published by the Ministry of Finance shows how the tax authorities are making use of the General Anti-Avoidance Regulations (GAAR) and provide details of opinions recently issued by the Council for Prevention of Tax Avoidance, which is in Polish Rada do spraw przeciwdziałania unikaniu opodatkowania (“Council”). We note that the Council has been […]
ICA in Poland – inquiry to ECJ
The Voivodship Administrative Court (VAC) in Gliwice refers to the European Union Court of Justice for a preliminary ruling related to the intra-community acquisition of goods. The VAC in Gliwice by a decision on 4 November 2019, (I SA/Gl 495/19, Dantrade B.V. in Amsterdam), referred the following question to the ECJ for a preliminary ruling: […]