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Poland - The (In)Compatibility of Polish CFC Rules with the Constitution Pre and Post-Implementation of the EU Anti-Tax Avoidance Directive (2016/1164)

Country:
Poland
Author:
B. Kuźniacki
Issue:
European Taxation, 2018 (Volume 58), No 4
Published:
12 March 2018
This article identifies and examines selected aspects of the Polish CFC rules, both before and following their amendment in accordance with the EU Anti-Tax Avoidance Directive (2016/1164), with the aim of determining their constitutionality. The article concludes that various elements of the rules are unconstitutional, in particular following implementation of the ATAD.
 
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