Lexicon

Active remorse

Additional Tax Liability

Administrative Inaction

Appeal from Tax Decision

Arm’s Length Principle

Assessment Basis

Bad Debt Relief

Base Erosion and Profit Shifting

Bitcoin

Capital Increase

Central Register of Beneficial Owners

Civil Law Transaction Tax

Company Division – Tax Consequences

Company Merger – Tax Consequences

Company Transformation – Tax Consequences

Complaint to Court Against Tax Decision

Complex Service

Computer Software – Tax Issues

Construction Services – Tax Consequences

Controlled Transactions

Copyright Taxation

Corporate Income Tax

COVID

Cryptocurrency Reporting

Cryptocurrency Taxation

Cryptocurrencies

Cross-Border Audits

Deductible Expenses

Depreciation and Depreciation Rates

Disposal of Enterprise – Tax Consequences

Dividend Tax Exemption

Dividend Withholding Tax

Document Service in Tax Matters

Double Taxation Treaties

Dropshipping – Tax Consequences

Due Diligence in VAT

E-commerce and Electronic Services – Tax Implications

Evidence in Tax Cases

Excise Tax

Exit Tax

Export in VAT

Extension of VAT Refund Deadline

Fictitious Transactions

Fixed Assets Register

Flat-Rate Taxation

Foreign Bank Account

Foreign Income

Gambling Winnings Taxation

General Partnership – Tax Implications

Holding Companies

Illegal Evidence Collection

Import of Goods

In-Kind Contribution – Tax Effects

In Dubio Pro Tributario

Inadequate Capitalization

Individual Tax Rulings

Inheritance and Gift Tax

Installment Payment of Tax

Intangible Services

Interest on Tax Arrears

Interest Withholding Tax

Intra-Community Acquisition of Goods (ICA)

Intra-Community Supply of Goods (ICS)

IP Box

Lease – Tax Consequences

Loan Taxation

Management Liability

MDR Tax Schemes Reporting

Missing Trader Fraud

National Revenue Administration

Partnerships – Tax Issues

Personal Income Tax

Polish New Deal – Practical Consequences for Entrepreneurs

Preventive Confiscation

Property Tax

Protracted Audit Proceedings

Provisional Tax Measure

Real Estate Company

Refusal of VAT Deduction

Related Entities

Research and Development Relief

Revocation of Tax Decision

Royalty Withholding Tax

Sham Invoices

Solidarity Levy

Split Payment

Statute of Limitations on Tax Obligations

Tax Audit

Tax Decision

Tax Fraud

Tax Loss

Tax Overpayment

Tax Proceedings

Tax Residency

Tax Residency Certificate – What Is It?

Tax Revenue

Tax Secrecy and Other Legally Protected Secrets

Tax Verification Procedures

Taxable Income from Undisclosed Sources

Taxation at Source

Taxation Group

Treasury Audit

Treasury Criminal Cases

Undisclosed Income Sources

Unreliable or Defective Bookkeeping

VAT Carousel Fraud

VAT Deduction

VAT Directive

VAT Refunds

VAT Registration

VAT Tax

Withholding Tax

Zero VAT Rate on Export of Goods