WLN tag: #contracts
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 […]
Poland: Taxation of benefits for beneficiaries of a family foundation
Family foundations are gaining popularity as a solution that enables not only the protection of assets and their optimal tax multiplication, but also, and perhaps above all, the protection of the financial interests of the beneficiaries. The scope of benefits granted, the conditions and the manner of their payment are specified in the foundation’s statute. […]
Poland: ZUS audits, part I 2. What documents can be controlled by ZUS? Guide for contribution payers
We continue our series on ZUS inspections! In the previous article, we presented what was most often the subject of ZUS inspections in 2024 and how companies are selected for inspection. This time we will focus on documents that ZUS can control. Inspections carried out by ZUS raise many questions, especially with regard to the […]
GSW: Investments in Ukraine: how to get up to 30% of support from the state?
Due to the risks associated with investing in Ukraine, the state has updated its mechanisms for supporting foreign investments to support economic development and the creation of new jobs. One of such tools is state support in the form of reliefs and guarantees, granted on the basis of a special agreement between the investor and […]