I. Introduction The Value Added Tax (VAT) stands as the preeminent instrument of indirect taxation across…
Running separate businesses by spouses under a statutory community property regime is a common phenomenon in…
Preferential Tax Treatment Under Polish Law and the Approaching 2026 Legislative Reform I. Introduction Equity-based and…
Confidentiality Clauses and the Right to Legal Counsel: The Boundaries That Non-Disclosure Agreements Cannot Cross In…
Genesis allocation—the initial distribution of tokens created contemporaneously with the establishment of a new blockchain network—presents…
Theoretical Foundations, Comparative Frameworks, and the Regulatory Challenges of Decentralized Finance Cryptocurrency taxation encompasses the corpus…
I. Introduction The participation exemption—known variously as Schachtelprivileg in German jurisprudence, exonération des dividendes in French…
In December 2025, the Regional Administrative Court in Olsztyn rendered a judgment that may significantly reshape…
The Look-Through Approach in Polish Case Law I. Introduction: The Beneficial Owner Clause and Preferential WHT…
Tax authorities may not uncritically accept evidentiary materials transmitted by prosecutorial offices or intelligence services. Where…
The tax audit protocol (protokół kontroli podatkowej) occupies a position of singular importance within the Polish…
The utilization of trademark licensing arrangements between affiliated entities represents a prevalent tax planning mechanism across…
Prejudgment security over taxpayer assets presents an instrument of dual character: on one hand, it safeguards…
When the Tax Authority Comes Knocking Asset seizure by the tax office represents the ultimate coercive…
The principle of free evaluation of evidence constitutes the cornerstone of fact-finding in tax proceedings, establishing…
The principles governing the gathering of evidentiary material constitute the foundation of fair and lawful tax…
Extraordinary Remedies Under Polish Tax Procedure The revocation or modification of a final tax decision constitutes…
This article examines the increasingly prevalent practice of utilizing Article 176 of the Polish Commercial Companies…
Official Documents, Counter-Evidence, and the Limits of Administrative Discretion This Article examines a landmark decision by…
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…
