A3 Ongoing Tax Advisory and Compliance

Category: Taxes and Tax Disputes

The Organized Part of an Enterprise and VAT Exclusion Under Polish Law

Definitional Boundaries, Regulatory Scrutiny, and Recurring Disputes The Organized Part of an Enterprise and VAT Exclusion…

Category: Taxes and Tax Disputes

Fixed Establishment for VAT Purposes

The CJEU’s Ruling in Titanium Ltd (C-931/19) and Its Implications for Cross-Border Taxation The concept of…

Category: Taxes and Tax Disputes

Withholding Tax in the International Tax Order

Introduction: The Enduring Significance of Source-State Taxation Withholding tax—the mechanism by which a source state levies…

Category: Taxes and Tax Disputes

The Loan Agreement Under Polish Law

The taxation of lending transactions (Pol. opodatkowanie pożyczek; Ger. Darlehensbesteuerung; Fr. taxation des prêts) encompasses the body of rules governing the…

Category: Taxes and Tax Disputes

Conversion of a Shareholder Loan into Reserve Capital

When a Failed Transaction Does Not Constitute Taxable Income Does a failed conversion of a loan…

Category: Taxes and Tax Disputes

Withholding Tax Agent Obligations

When a Certificate of Residence and a Statutory Declaration Are Not Enough A Polish company distributes…

Category: Taxes and Tax Disputes

Personal Income Tax PIT

Personal income tax (Polish: podatek dochodowy od osób fizycznych, PIT; German: Einkommensteuer; French: impôt sur le…

Category: Taxes and Tax Disputes

Civil Transaction Tax in Poland

Civil transaction tax (Polish: podatek od czynności cywilnoprawnych; German: Rechtsverkehrsteuer, Grunderwerbsteuer; French: droits d’enregistrement; also rendered…

Category: Taxes and Tax Disputes

Loan Agreements Under Polish Tax Law: The VAT–Transfer Tax Dichotomy

I. Introduction: The Problem of Dual Tax Regimes The proper tax characterization of a loan agreement…

Category: Taxes and Tax Disputes

Mandatory Social Insurance for the Sole Shareholder of a Limited Liability Company

The Demise of the “Near-Sole Shareholder” Doctrine and the Emerging Problem of Sham Multi-Member Structures  …

Category: Taxes and Tax Disputes

Value Added Tax in Poland

I. Introduction The Value Added Tax (VAT) stands as the preeminent instrument of indirect taxation across…

Category: Taxes and Tax Disputes

VAT on Transactions Between Spouses Operating Separate Businesses

Running separate businesses by spouses under a statutory community property regime is a common phenomenon in…

Equity-Based Incentive Programs in Multinational Corporate Groups

Preferential Tax Treatment Under Polish Law and the Approaching 2026 Legislative Reform I. Introduction Equity-based and…

Category: Taxes and Tax Disputes

Property Taxation

Theoretical Foundations, Comparative Systems, and Contemporary Challenges I. Introduction The property tax—denominated Grundsteuer in German fiscal…

Category: Taxes and Tax Disputes

The Participation Exemption: Doctrinal Foundations and Contemporary Applications in International Tax Law

I. Introduction The participation exemption—known variously as Schachtelprivileg in German jurisprudence, exonération des dividendes in French…

Category: Taxes and Tax Disputes

Beneficial Ownership and Dividend Distributions

In December 2025, the Regional Administrative Court in Olsztyn rendered a judgment that may significantly reshape…

Category: Taxes and Tax Disputes

Related Parties: A Comprehensive Analysis of Affiliated Entities in International Tax Law

Related parties (also termed affiliated entities or associated enterprises) constitute business entities maintaining mutual capital, personal,…

Category: Taxes and Tax Disputes

Trademark Amortization Through Licensing Structures

The utilization of trademark licensing arrangements between affiliated entities represents a prevalent tax planning mechanism across…

Category: Taxes and Tax Disputes

The Identifiable Beneficiary Requirement in VAT Taxation

Crowdfunding Services and the Limits of Taxable Supply Abstract: This article examines a significant ruling by…

Category: Taxes and Tax Disputes

The Taxation of Intercompany Loans to Corporate Officers

Navigating the VAT-PCC Boundary Under Polish Law Abstract: This article examines the seminal 2018 decision of…

Category: Taxes and Tax Disputes

When Illegal Agreements Meet VAT Law: A Landmark Polish Ruling on Tax Deduction Rights

In December 2017, Poland’s Supreme Administrative Court delivered a verdict that cut through tax-authority overreach with…

Category: Taxes and Tax Disputes

The Happy Meal Tax Question

Restaurant Services vs. Food Delivery: The EU Court Ruling That Defines VAT for Fast Food When…

Category: Taxes and Tax Disputes

Partial Return of Capital Contributions from Polish Partnerships

Introduction Entrepreneurs frequently elect to conduct business operations through partnership structures. To enable such partnerships to…

Category: Taxes and Tax Disputes

Double Taxation Agreements: Foundations, Architecture, and Contemporary Challenges in International Tax Law

Introduction Double taxation agreements—known variously as tax treaties, Doppelbesteuerungsabkommen in German jurisprudence, and conventions fiscales contre…

Category: Taxes and Tax Disputes

Documenting Intra-Community Supplies: A Key CJEU Ruling on Zero-Rate VAT

  Documenting intra-Community supply of goods for 0% VAT – on 13 November 2025, the Court of…

Category: Taxes and Tax Disputes

Dividend Withholding Tax in Poland

A Comprehensive Analysis of Legal Framework, Historical Development, and Contemporary Practice Dividend withholding tax constitutes a…

Category: Taxes and Tax Disputes

Taxation on intangible services

  Taxation on intangible services (fiscalité des services immatériels, Besteuerung immaterieller Dienstleistungen) constitutes a comprehensive system…

Category: Taxes and Tax Disputes

Taxation of foreign-source income: territorial, worldwide, and citizenship-based system

  TAXATION OF FOREIGN-SOURCE INCOME—TERRITORIAL, WORLDWIDE, AND CITIZENSHIP-BASED SYSTEMS constitutes a fundamental taxonomy of approaches employed…

Category: Taxes and Tax Disputes

VAT Deduction: Historical Evolution and Legal Framework

  Value-added tax deduction—the right of a taxable person to offset output tax liability against input…

Category: Taxes and Tax Disputes

Partnerships: Legal Structure, Tax Treatment, and the Global Architecture of Asset Concealment

The partnership represents a foundational organizational structure in which two or more persons combine capital, labor,…