already in force
Under regulations in force from 15 February 2017, reopening of a civil proceeding ended in a legally final judgment can be sought within 10 years after the judgment became legally final. The previous regulations provided for a 5-year period for seeking reopening of proceedings.
Creditors can now attach debtors’ bank accounts under uniform rules across all EU member states.
A new package of tax incentives under the programme described in Poland’s “Innovation Whitepaper” went into force at the beginning of 2017. This legislative move is a bow to researchers and encourages further innovative projects.
The “big amendment” to Poland’s VAT Act entered into force on 1 January 2017. As the popular title indicates, numerous changes were made in the existing VAT Act. The changes were designed to close loopholes in the law and thus improve VAT collections.
From the start of 2017, the protection provided by previously issued individual tax interpretations became doubtful. The problem particularly concerns protection when tax advantages are obtained after 1 January 2017 in connection with adjustment to the factual situation or future events which were the subject of the individual interpretation.
In 2013 an OECD forum began work on the BEPS project, comprising 15 actions for tightening the international system of tax treaties and preventing tax avoidance by taxpayers exploiting loopholes in tax treaties. These measures cover a broad spectrum of issues connected with taxation of international trade.