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The Tax Act


What is the Tax Act?


The Tax Act is the basic statute which governs issues related to all taxes and crucial to enterprises. They include without limitation:


  • competence of tax authorities,
  • the moment when a tax liability arises and is fulfilled,
  • powers of attorney,
  • liability for tax obligations,
  • advance tax rulings,
  • tax relief,
  • interest on tax arrears,
  • statute of limitations for tax liabilities,
  • tax proceedings,
  • tax inspection,
  • tax inquiry.

Support from an experienced tax adviser

Due to the multitude of regulations and doubts arising from some of them, frequent changes and controversial solutions adopted in the subsequent amendments, enterprises find it more and more difficult to find their way through the maze of tax law. Therefore, it is a good idea to use the support of an experienced tax adviser who will help you choose the most beneficial taxation method. Rödl & Partner specialists discuss for you the rulings of administrative courts and legal amendments, as well as their most interesting interpretations.


Read articles:

New reporting obligations in Poland – extensive interpretation of the EU directive »

Directive 2011/16/EU came into force at the beginning of 2019. What is important, the regulations apply retrospectively since 25 June 2018. 


Applications for advance tax rulings – changes » 

Changes to the scope of information to be disclosed by applicants in applications for advance tax rulings have been introduced by the act of 4 April 2019 amending the act on exchange of tax information with other countries and certain other acts. 


In dubio pro tributario – the principle of resolving doubts in favour of taxpayers »

Since 1 January 2016 unresolvable interpretative doubts over tax law are to be resolved in favour of taxpayers.


Consistent case law on cash pooling » 

More and more often corporate groups use cash-pooling arrangements as a tool for effective management of financial resources. 


Anti-Tax Avoidance Clause » 

The President signed into law the Act Amending the Tax Act and Certain Other Acts (“the Amending Act”, Journal of Laws of 2016, item 846) on 7 June 2016.


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Therese Baginski

Auditor (Poland)


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Renata Kabas-Komorniczak

Tax adviser (Poland)

Managing Partner

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