How did the legislator make it possible to use this legal and tax tool to reduce tax liabilities within the capital group? What is the impact of TCG on the freedom to make transactions between its related entities?
In connection with the introduction of the Act of May 10, 2018 on supporting new investments, the rules for the functioning of economic zones in Poland have changed. The new changes do not affect entities operating on the basis of permits granted for the so-called "Old" rules.
Tax authorities and courts issue many contradictory positions with regard to keeping joint records for activities exempt from income tax in special economic zones in the case of having several permits.