On 25 June 2020, Poland published in the Official Gazette the Law of 28 May 2020 to transpose the hybrid mismatch measures of the EU Anti-Tax Avoidance Directive as amended (ATAD2), transpose EU directives on call-off stock and warehousing arrangements to harmonize and simplify VAT rules, and further measures for the consistent implementation EU Directive on reported cross-border arrangements (DAC6).
As previously reported regarding DAC6, this includes revised retroactive application of the…