Poland - New Tax Relief for Taxpayers Conducting Innovative Activities in Poland
- U. Uchmańska
- European Taxation, 2018 (Volume 58), No 7
- 20 June 2018
In this note, the author outlines the experience of the tax authorities and taxpayers with regard to the tax relief for R&D activity that was introduced in Poland in 2016. The note examines the details of the regime, various individual rulings of the tax authorities, as well as recent case law of the administrative courts.