The anti-tax avoidance clause, introduced in 2016, allows to question of tax benefits obtained through pretended actions leading to decreased taxation. During the nearly a year of the clause being in effect, there was merely one case of proceedings initiated with its use. As the Ministry of Finance explains, the number of proceedings is determined by the short period of time the clause is in force. Due to the fact, it mainly concerns income taxes and it came into effect in the middle of last yea Read more