Official Documents, Counter-Evidence, and the Limits of Administrative Discretion This Article examines a landmark decision by…
Abstract: This article examines the intersection of taxpayer good faith and the fundamental right to deduct…
The statement of reasons accompanying a tax decision constitutes far more than a mere formality—it represents…
The Jurisprudence of Reasoned Decision-Making A certain tax dispute concerning undisclosed sources of income persisted for…
Causation, Contribution, and the Limits of Fiscal Immunity Abstract: This article examines a consequential ruling by…
Crowdfunding Services and the Limits of Taxable Supply Abstract: This article examines a significant ruling by…
When Previously Known Circumstances Cannot Justify Resumption of a Final Determination The reopening of tax proceedings…
Provincial Administrative Court in Łódź, Judgment of February 28, 2023 (I SA/Łd 745/22) Tax authorities in…
The Full 19% Statutory Rate Prevails Over Treaty Limitations Polish taxpayers may reduce their withholding tax…
Navigating the VAT-PCC Boundary Under Polish Law Abstract: This article examines the seminal 2018 decision of…
In December 2017, Poland’s Supreme Administrative Court delivered a verdict that cut through tax-authority overreach with…
Pursuant to Article 70 § 1 of the Polish Tax Ordinance, tax obligations become time-barred upon…
Published: January 12, 2022 | Updated: January 2026 The legislative amendments to the taxation of wind…
Restaurant Services vs. Food Delivery: The EU Court Ruling That Defines VAT for Fast Food When…
When a Polish rapeseed-oil trader got caught in a VAT carousel, the courts had to decide:…
Introduction A telecommunications company obligated to contribute to subsidies payable to other market participants possesses a…
Introduction Entrepreneurs frequently elect to conduct business operations through partnership structures. To enable such partnerships to…
Introduction Double taxation agreements—known variously as tax treaties, Doppelbesteuerungsabkommen in German jurisprudence, and conventions fiscales contre…
Introduction An unfavorable judgment from the Voivodeship Administrative Court need not constitute the terminus of administrative…
When Can You File a Lawsuit Against Management Board Member of a Polish LLC? A lawsuit…
I. Personal Liability of Management Board Members for Corporate Obligations Under Article 299 of the Polish…
I. Personal Liability of Management Board Members for the Debts of Limited Liability Companies Under Polish…
The Derivative Liability of Corporate Officers Under Polish Fiscal Law I. Introduction The limited liability corporation…
Introduction The principle of limited liability constitutes one of the foundational pillars upon which the modern…
Poland’s Supreme Court recently vacated a nineteen-year-old payment order that had been issued without any…
The Fine Print: What to Know Before You Sign – and What to Do When…
The Document That Costs You Money While You Sleep In the vast ecosystem of e-commerce concerns—conversion…
Unfair Contract Terms: The Fine Print That Doesn’t Bind You The modern consumer inhabits a world…
Is Nicolás Maduro a prisoner of war? The seizure of Nicolás Maduro by American special operations…
The LLC Limited Partnership: A Structure for Sleeping Soundly When a Polish entrepreneur first encounters the…
