Marcin Gorazda, Author at Warwick Legal NetworkWarwick Legal Network

Phone: +48 12 4224459
Email: marcin.gorazda@gsw.com.pl
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Firm: Gorazda, Świstuń, Wątroba i Partnerzy adwokaci i radcowie prawni
Address: Plac Szczepański 8
Zipcode: 31-011
City: Kraków
Country: Poland
Email: kancelaria@gsw.com.pl
Phone: +48 12 4224 459
Web: http://gsw.com.pl

Member's latest posts

Poland: Peculiarities of Applying the General Anti-Tax Avoidance Clause

The general anti-tax avoidance clause was introduced into the Polish legal system by the Act of 13 May 2016 and has been in force since 15 July 2016. It is set out in Articles 119a–119f of the Tax Ordinance. The clause allows tax authorities to disregard the tax consequences of actions deemed artificial and aimed […]

Poland: What are the chances of winning a dispute with the tax administration?

When in 1920 a general income tax was introduced in the independent Republic of Poland, after the first few years of its operation, representatives of the legal doctrine and specialists lamented its shortcomings, including, among others, the low quality of the jurisprudence of tax commissions, which resulted in a high rate of repealing decisions issued […]