Anti-tax avoidance clause provisions to be broadened in 2019
A legal act amending the anti-tax avoidance regulations will come into effect, making it even easier for tax authorities to act against dishonest taxpayers. The so-called clause against tax avoidance is a regulation introduced in 2016 which provides means for the government to punish those business entities that take actions to pay lower taxes in Poland.
Currently, the clause is effective in case the disputed amount of due tax exceeds 100 000 PLN. This threshold will be done away with from Jan Read more