- Only the head of KAS will collect tax based on a non-final clause decision
- Powers of certain regional customs and tax office heads will be limited
- They will no longer be able to enforce immediate execution of decisions using the anti-tax avoidance clause
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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