On 17 July 2014, the Polish government issued draft legislation that introduces a general anti-avoidance rule (GAAR). A previous GAAR in Poland was ruled unconstitutionally in 2004.
Under the proposed rule, if a taxpayer applies an artificial legal structure with the primary purpose of obtaining substantial tax benefits, the tax authorities would be empowered to disregard the structure and take into account actual commercial activities and typical legal structures for re-determin…