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.