Friday 13th

If you think that a finance, tax or accounting specialist couldn’t be superstitious, perhaps it’s time to think again. May 13th 2016 will go down in history of the Polish tax law as proof that unfortunately, the impossible, may, from time to time, become possible. On that day the Polish Sejm adopted the Act on Amendment of the Tax Ordinance. One may consider the main amendments, aimed at introducing the general anti abusive rule (GAAR) beneficial, except some legislative controversies, which put the regulations at risk of frequent disputes between tax payers and the Minister of Finance. As if by coincidence, as if in passing, at the very end of the procedure, the legislators managed to sneak two seemingly unimportant provisions into the regulation. According to the newly adopted amendment, the Tax Ordinance regulations have been completed by Article 82 para 1b stating: “legal persons, organisational units without legal personality, and natural persons who use comput