ASB Czech Republic, s.r.o.

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Czech Republic

+420 224 931 366

IČ: 27215849

Registered in the Commercial Register maintained by the Municipal Court in Prague under file C 105100 .

Direct contact (media & inquiries)

Dan Ledvinka Group Head of BD & Marketing +420 724 377 998 dledvinka@asbgroup.eu

Tax authorities apply General Anti-Avoidance Rules

Recent information published by the Ministry of Finance shows how the tax authorities are making use of the General Anti-Avoidance Regulations (GAAR) and provides details of opinions recently issued by the Council for Prevention of Tax Avoidance, which is in Polish Rada do spraw przeciwdziałania unikaniu opodatkowania (“Council”). We note that the Council has been used infrequently to date and has assessed only a handful of complex cases since it was first established in July 2016.