The principles governing the gathering of evidentiary material constitute the foundation of fair and lawful tax proceedings under Polish law. Pursuant to Article 187 § 1 of the Tax Ordinance (Ordynacja podatkowa), the tax authority is obligated to gather and exhaustively consider the entirety of the evidentiary material. This ostensibly straightforward norm encompasses an elaborate … Continue reading Evidentiary Standards and the Duty to Gather Evidence in Polish Tax Proceedings