Chamber of Commerce

Finance & Tax Forum: 5 years of the Anti-Tax Avoidance Clause in Poland – what should taxpayers know?

05.10.2021, 10:00 - 12:00


We are pleased to invite you to the next Finance & Tax Forum webinar, the topic of which will be: "5 years of the Anti-Tax Avoidance Clause in Poland - what should taxpayers know?". CRIDO will be the content partner of the event.

The meeting will be held on October 5, 2021 between 10 a.m. and 12 p.m.

The anti-tax avoidance clause was introduced into the Polish legal system in 2016 and has been controversial since its inception.

Due to their general nature, the provisions of the anti-avoidance clause make it possible to challenge the actions of all taxpayers if they are recognized by the tax administration as tax avoidance.

Considering the growing number of tax proceedings related to the application of the GAAR clause and the possibility of making arrangements in the field of tax liabilities based on the GAAR clause, knowledge of legal regulations in this area becomes necessary to identify potential tax risks.

We invite you to a webinar during which we present the key issues related to the GAAR clause during the 5-year period of its application by the Head of KAS. These issues will be presented by the speakers based on their experience in representing taxpayers in proceedings related to the GAAR clause.

During the meeting, the specifics of tax proceedings conducted by the Head of KAS and, inter alia, the following topics will be presented:

- What is the anti-tax avoidance clause and what are the grounds for recognizing the activity as tax avoidance?

- Tax proceedings on the application of the anti-avoidance clause - initiation and its course

- Opinions of the Tax Avoidance Prevention Council - is it worth applying for?

- The practice of applying the GAAR clause in the last 5 years

- Instruments minimizing the risk of questioning tax settlements

If you are interested in participating in the event, please contact us: mb@swisschamber.pl