I. Introduction The tax characterization of loan agreements at the intersection of value added tax and civil transaction tax (podatek od czynności cywilnoprawnych, hereinafter “CTT”) remains among the most contested questions in Polish fiscal law. The deceptive simplicity of the threshold inquiry — “VAT or CTT?” — belies a doctrinal complexity rooted in the mutual … Continue reading Loan Agreements Under Polish Tax Law: The VAT–Transfer Tax Dichotomy