Remedies for Taxpayers Confronting National Noncompliance with EU Law The accession of Member States to the…
The CJEU’s Ruling in Dong Yang Electronics (C-547/18) and the Limits of a Service Provider’s Duty of…
The CJEU’s Ruling in Titanium Ltd (C-931/19) and Its Implications for Cross-Border Taxation The concept of…
Deconstructing the deconstructionists in their quest for the ‘literary’ Jesus Robert Nogacki | Easter 2026 There…
The Punitive Seventy-Five Percent Tax Rate Among the most severe provisions in the Polish tax code,…
How an anti-mobbing policy can save your company—and why, very soon, the law will require one.…
When Article 16 of the Fiscal Penal Code Fails to Shield the Offender? Voluntary disclosure (czynny…
A comprehensive legal analysis of native ETH Proof-of-Stake mechanisms, stETH and wstETH tokens – the state…
Representation, Validity, and the Architecture of Conflict-of-Interest Protection I. Introduction: The Structural Imperative of Disinterested…
Why Poland’s Unrealized Gains Tax Does Not Reach Virtual Currencies — and What This Means for…
Statutory Framework, Doctrinal Controversies, and Strategic Implications of Article 16 KKS A taxpayer who has committed…
The global gambling industry generates revenues in excess of five hundred billion dollars per annum.…
Who Must Demonstrate the Purpose of a Transaction? An Analysis of Eight Judgments of the Supreme…
An Eight-Test Framework Grounded in Administrative Court Jurisprudence The General Anti-Avoidance Rule (Klauzula przeciwko unikaniu opodatkowania,…
What the Player Actually Faces — and Where Realistic Defences Lie Robert Nogacki • Attorney-at-Law (radca…
Tax Residency in International Law: Doctrine, Mechanisms, and Contemporary Challenges Tax residency (Ger. steuerliche Ansässigkeit; Fr.…
A Dual-Jurisdiction Analysis Under Polish Domestic Law and the 1974 Poland–United States Tax Convention Robert Nogacki…
Introduction: The Enduring Significance of Source-State Taxation Withholding tax—the mechanism by which a source state levies…
Introduction: The Capital Increase as a Taxable Event A share capital increase—the corporate operation by which…
Introduction The holding company—broadly defined as an entity whose principal purpose consists in the acquisition, retention,…
The Holding Exemption and Probatio Diabolica When the Tax Authority Ignores the Supreme Court and Demands…
An Essay in the Philosophy of Science THE ORIGIN OF LIFE: AN UNSOLVED PROBLEM There…
The taxation of lending transactions (Pol. opodatkowanie pożyczek; Ger. Darlehensbesteuerung; Fr. taxation des prêts) encompasses the body of rules governing the…
When a Failed Transaction Does Not Constitute Taxable Income Does a failed conversion of a loan…
When a Certificate of Residence and a Statutory Declaration Are Not Enough A Polish company distributes…
May the tax authority deny the dividend withholding tax exemption to a company that formally satisfies…
How Bank of America, JPMorgan and Deutsche Bank Financed Sex Trafficking Bank of America has settled…
For years, we treated fake online reviews the way most people treat termites — as…
Three courtrooms, one corporation, and the legal reckoning that could reshape the internet By Robert Nogacki…
DEATH, DATA, AND THE PRESUMPTION OF INNOCENCE Robert Nogacki | Skarbiec Law Firm | Warsaw It…
