The Holding Exemption and Probatio Diabolica When the Tax Authority Ignores the Supreme Court and Demands Knowledge Beyond the Taxpayer’s Reach Individual Tax Ruling of 26 January 2026 (0114-KDIP2-2.4010.578.2025.1.RK) in light of the Supreme Administrative Court Judgment of 9 July 2025 (II FSK 1425/24) Robert Nogacki  |  Kancelaria Prawna Skarbiec Introduction When the Polish legislature … Continue reading The Holding Exemption and Probatio Diabolica