Category: MDR tax schemes

On March 1, 2021, an Announcement of the Minister of Finance, Funds and Regional Policy dated February 26, 2021 was...

Once again, the Provincial Administrative Court (WSA) in its judgment (ref. I SA/Po 39/20) issued on 13 May this year...

As of 1 January 2019, as a result of the entry into force of the Act of 23 October 2018...

The definition of the eligible beneficiary criterion is contained in Article 86a §4 of the Tax Ordinance. On the basis...

As of 1 January 2019, the Act of 23 October 2018 amending the Personal Income Tax Act, the Corporate Income...

An attorney, appointed in accordance with the provisions of the Tax Ordinance, may provide information about tax schemes. The provisions...

The provisions on reporting tax schemes in force since 1 January 2019 impose certain obligations on promoters in relation to...

As a rule, the deadline for fulfilling the obligation to submit information on the tax scheme is 30 days. This...

As announced, by the end of January, the Ministry of Finance issued explanations concerning reporting of tax schemes. The tax...