ASB Poland Sp. z o.o.

Złote Tarasy - Skylight, ul. Złota 59

00-120 Warszawa, Poland

+48 22 222 33 55

NIP: 5252414442 KRS: 0000296560

District Court for the Capital City of Warsaw XII Department KRS, share capital PLN 60000.

ASB Poland Sp. z o.o.

Kościuszki 71,

87-100 Toruń, Poland

+48 22 222 33 55

NIP: 5252414442 KRS: 0000296560

District Court for the Capital City of Warsaw XII Department KRS, share capital PLN 60000.

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.