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 Tax: What It Is, How It Works, and What It Means for You Exit 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…
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…
On the day Roger Ver renounced his United States citizenship in a cramped room at the…
Decentralised Autonomous Organisations (DAOs) are fundamentally different from existing organisational and legal forms, not only…
A twenty-one-year-old student in London recently discovered that Instagram posts can lead directly to criminal…
The judgment of the Court of Justice of the European Union rendered on October 23,…
Creators on OnlyFans are discovering a painful truth: nothing on the Internet ever truly disappears, tax…
On September 4, 2025, Advocate General Juliane Kokott issued her opinion in Case C-121/24, which…
The Architecture of Corporate Transparency. A beneficial ownership register constitutes a centralized database containing information…
The Court of Justice of the European Union’s judgment of October 9, 2025, in Case C-101/24…
Citizenship-by-investment programs promise global mobility. They often deliver something closer to house arrest. Picture…
The decision rendered by the Regional Administrative Court in Gdańsk on September 2, 2025 (I SA/Gd…
