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

• Autores: Blazej Kuzniacki
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 4, 2018, págs. 149-162
• Idioma: inglés
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• Resumen

  • 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.