Taxation on intangible services (fiscalité des services immatériels, Besteuerung immaterieller Dienstleistungen) constitutes a comprehensive system…
Contractual Steganography When Contracts Tell Two Stories—One for Humans, One for Machines The document sits on…
The November 2025 National Security Strategy: A Polish Perspective Zbigniew Brzeziński understood, with the clarity that…
TAXATION OF FOREIGN-SOURCE INCOME—TERRITORIAL, WORLDWIDE, AND CITIZENSHIP-BASED SYSTEMS constitutes a fundamental taxonomy of approaches employed…
Introduction The judicial appeal against a tax decision—variously denominated as tax appeal, judicial review of tax…
Consider Mr. Kowalski. He has been working in Italy for three years now. His wife came…
MANDATORY DISCLOSURE RULES (MDR; reportable tax arrangements; French: déclaration obligatoire des dispositifs transfrontières) constitute a…
Value-added tax deduction—the right of a taxable person to offset output tax liability against input…
The partnership represents a foundational organizational structure in which two or more persons combine capital,…
Poland’s most aggressive asset-seizure law flips a fundamental principle of criminal justice: now you must prove…
A Warsaw court ruling exposes an “unacceptable practice”: prosecutors were classifying bank deposits as physical evidence…
Reconciling Efficacy with Fundamental Rights Under Abstract: This article examines the instruments of extended confiscation and…
Excise taxation (accisia in Latin, accise in French) represents a sophisticated instrument of fiscal policy…
Depreciation (amortisatio in Latin, signifying extinction or redemption) constitutes a systematic mechanism for transferring the…
In the shadowy corridors of global finance, where regulation fears to tread, a digital currency has…
In Washington, a device that few have heard of has been at work for decades. Now…
In October 2025, the U.S. Department of the Treasury imposed sanctions on Huione Group — a…
The contribution of an enterprise in kind (apportare in Latin, meaning to bring or contribute)…
A tax decision (decyzja podatkowa) constitutes an authoritative determination by tax authorities issued in administrative…
The solidarity levy (danina solidarnościowa; German: Solidaritätszuschlag; French: contribution de solidarité) constitutes an additional public-law…
In October of 2025, Poland’s Supreme Administrative Court confronted a question as old as art itself:…
In April, 2008, a Polish company filed an amended corporate-income-tax return for 2007, reporting income of…
A Warsaw entrepreneur won his dispute with the tax authorities twice—clear victories in court ordering officials…
Polish tax authorities have five years to collect what they’re owed. It’s a generous window—long enough,…
Imagine that your bank account has been frozen by a prosecutor investigating money laundering. Six months…
Tools forged to fight “enemies of the system” rarely remain in the hands of those who…
When Poland’s legislature introduced Article 88, Section 3a, Paragraph 4, Clause a of the VAT Act…
The civil law partnership (societas, Gesellschaft bürgerlichen Rechts, société civile) represents the most fundamental organizational…
Active remorse (czynny żal) constitutes a foundational doctrine in criminal law, fiscal criminal law, and…
Base Erosion and Profit Shifting (BEPS) represents a comprehensive phenomenon within international tax law wherein multinational…
