In the wake of the wide-ranging discussion around the application of the rules, Wolters Kluwer has published a book entitled "General anti-avoidance rule (GAAR). Interpretation and application". The publication examines the interpretation and application of the general anti-avoidance rule (GAAR) and the issues discussed by the authors cover substantive, procedural and constitutional aspects.
One of the chapters devoted to whether the provisions concerning the anti-avoidance rule are compatible with the Polish Constitution is a summary of last year’s academic conference organised by the Warsaw School of Economics on experiences to date of interpreting and applying the GAAR, in which Artur Nowak, Co-Head of DZP’s Tax Practice, participated.
The book also discusses, inter alia, the prerequisites for application of the GAAR and the interpretation of the Tax Code provisions relating to the GAAR in tax proceedings. Special attention is paid to intertemporal aspects of applying the rule that have given rise to numerous differences of opinion among judges.
The book will undoubtedly be of great help to attorneys-at-law, advocates and human resources professionals when analysing a taxpayer's activities from a GAAR risk perspective.
More details about the book can be found on the publisher’s website.