Rafal Mikulski

Rafal Mikulski

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GAAR in Poland – effective: June/July 2016

On 13 May 2016, the lower chamber of the Polish parliament (Sejm) enacted changes to the Tax Ordinance Act and certain other acts. Among the changes is the introduction of a general anti-avoidance rule ("GAAR"), an abuse of...more

5/20/2016 - GAAR Pending Legislation Poland Tax Avoidance VAT

Polish GAAR regulation – new developments

On February 25, 2016 the Permanent Committee of the Polish Council of Ministers approved and recommended a Bill to amend the Tax Ordinance introducing an anti-tax avoidance clause (the “GAAR”). We estimate that the Bill will...more

3/4/2016 - GAAR Pending Legislation Poland Tax Avoidance VAT

Polish CIT exemption applies also to special Cypriot funds managed by a corporate body

In a recent Polish Supreme Administrative Court’s award it was confirmed that a non-UCITS fund should benefit from the Polish CIT exemption for investment funds, even if their corporate manager is contracted. The award...more

7/31/2015 - AIFM EEA EU Investment Funds Poland Tax Exemptions UCITS

Tax Review - June 2015

In This Issue: - Compensation for Uncollectible Debts Deprives Taxpayers of Their Eligibility to Benefit from VAT Relief for Bad Debts - Polish Definition of The First Occupation Inconsistent with the VAT...more

6/30/2015 - Corporate Taxes Debt Intangible Property Poland Royalties VAT

Emerging Markets: Non-EU Investment Funds Eligible For Withholding Tax Refund

In Emerging Markets Series of DFA Investment Trust Company (C -190/12), the European Court of Justice (ECJ) confirmed that investment funds based outside the European Union (EU) should benefit from the EU free movement of...more

4/23/2014 - Emerging Markets EU European Court of Justice (ECJ) Foreign Investment Investment Funds Investors

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