DMS TaxPress No. 36/2026

In the latest issue of DMS TAX Press, we present an overview of the most interesting articles on current tax issues.

• Waiver of shares without compensation and the GAAR clause—the head of the National Revenue Administration (KAS) confirmed in a precautionary opinion that a voluntary waiver of shares without compensation does not constitute aggressive tax planning if it has a genuine economic justification,
• Tacit acceptance of an invoice in self-billing—the director of the National Tax Information Service (KIS) confirmed that the contractor’s failure to object to a draft XML invoice within a specified time limit may be deemed acceptance of the invoice,
• Illegible Postmark and the Deadline for Filing an Appeal – The Provincial Administrative Court in Olsztyn ruled that an illegible postmark on an envelope containing a notice of appeal cannot work to the taxpayer’s disadvantage—any unresolvable doubts regarding the date of mailing must be resolved in favor of the party.