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…
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…
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 Entrepreneurs frequently elect to conduct business operations through partnership structures. To enable such partnerships to…
Introduction An unfavorable judgment from the Voivodeship Administrative Court need not constitute the terminus of administrative…
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…
Exit Taxation: Doctrinal Foundations, Comparative Framework, and Evolving Jurisprudence Exit taxation—variously denominated as the expatriation tax,…
A decade after FATCA reshaped global finance, the law’s reach extends further than ever—and so do…
On the art and science of establishing hedge funds in a world of competing jurisdictions The…
Documenting intra-Community supply of goods for 0% VAT – on 13 November 2025, the Court of…
When tax authorities arrive to conduct an audit, the entrepreneur confronts a peculiar species of visitor—one…
Consider Mr. Kowalski. He has been working in Italy for three years now. His wife came…
A Warsaw court ruling exposes an “unacceptable practice”: prosecutors were classifying bank deposits as physical evidence…
A tax decision (decyzja podatkowa) constitutes an authoritative determination by tax authorities issued in administrative…
In October of 2025, Poland’s Supreme Administrative Court confronted a question as old as art itself:…
A Warsaw entrepreneur won his dispute with the tax authorities twice—clear victories in court ordering officials…
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…
Depending on the chosen financing model for the investments, the tax consequences of such transactions…
Why Polish Entrepreneurs Consider Relocating to Cyprus For Polish entrepreneurs and investors, Cyprus tax residency sounds…
