Prof. nadzw. dr hab. Marcin Jamroży

Steuerberater (Polen), Rechtsanwalt (Polen)
Phone: +48 22 244 00 20

The Tax Act is a fundamental piece of tax legislation which governs issues applicable to all taxes, for instance: jurisdiction of tax authorities, the moment when a tax liability arises and is fulfilled, powers of attorney, liability for tax obligations, advance tax rulings and business clearances, tax debt relief, interest on tax arrears, statute of limitations, tax proceedings, tax inspections and tax inquiries. Some of the solutions described in that act are publicly criticised and that is why new proposals keep coming up. We will use this section to keep you informed about changes in the Tax Act and its executive regulations relevant for representation of your interest in dealings with the taxman. You will also find here information about all tax institutions regulated in the Tax Act, and an overview of administrative court rulings in matters relevant for application of the statutory regulations. Below is the list of subjects we write about: