Poland - Holding Period Continuity for the Purpose of Claiming a Withholding Tax Exemption in the Context of a Restructuring: The Practice of the Polish Tax Authorities and Courts
- European Union,Poland
- T. Lewicki
- European Taxation, 2012 (Volume 52), No 11
- 16 October 2012
This article discusses the recent approach of the Polish tax authorities and administrative courts towards the application of the domestic dividend withholding tax exemption in regard to reorganizations, mainly at the EU parent company level, that affect shareholdings in Polish subsidiaries. The focus is on the divergent tax law interpretations of the lower instance tax authorities and certain regional courts, as well as a potential breach of the EU directives.