Changes to the general tax anti-avoidance regulation (GAAR) introduced as of 1 January 2019

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PDF (Język Polski)
Published: Jul 28, 2019
Keywords:
General anti-avoidance regulation GAAR amendments main objective criterion tax benefit contrary to subject of tax act or its provision tax benefit contrary to aim of tax act or its provision artificiality appropriate act disregarding the tax exemption

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admin Kondej

Abstract


The article concerns changes to general tax anti-avoidance regulation (GAAR) introduced as of 1 January 2019. Author describes the most important amendments and compare their wording with ATAD directive. Additionally he evaluates whether the changes are in line with Polish constitution.


Article Details

Issue
No. 1 (2019)
Section
Artykuły