Poland

European Commission, Hungary, Poland, Rule of law

(Universiteit van Amsterdam)/ /3 Comments

For some time now, Poland and Hungary have been under scrutiny from the European Commission for their violation of the rule of law, as we read with some regularity in the daily press. Recently, Poland was even fined by the European Commission. One of the defenses of these Member States is that the EU itself…

ATAD, EU law, GAAR, Intertax, Poland

( PwC Netherlands, Lazarski University and Singapore Management University)/ /Leave a comment

Articles 3 and 6 ATAD: a dangerous EU legislative mix In the forthcoming issue of Intertax, I make an in-depth analysis of the issues concerning the partial implementation of the EU GAAR, as enshrined in Article 6 ATAD, by Poland in 2019. One of the main hypotheses is that the combination of Articles 6 and…