Poland Publishes Law Including ATAD2 Hybrid Mismatch Measures, Call-Off Stock and Warehousing Arrangement Measures, and DAC6 Update

On 25 June 2020, Poland published in the Official Gazette the Law of 28 May 2020 to transpose the hybrid mismatch measures of the EU Anti-Tax Avoidance Directive as amended (ATAD2), transpose EU directives on call-off stock and warehousing arrangements to harmonize and simplify VAT rules, and further measures for the consistent implementation EU Directive on reported cross-border arrangements (DAC6).

As previously reported regarding DAC6, this includes revised retroactive application of the…