{"id":1811,"date":"2022-03-31T18:18:22","date_gmt":"2022-03-31T16:18:22","guid":{"rendered":"https:\/\/nowa.cenytransferowe.pl\/knowledge\/polnische-rechtsvorschriften\/"},"modified":"2022-04-26T12:50:38","modified_gmt":"2022-04-26T10:50:38","slug":"polnische-rechtsvorschriften","status":"publish","type":"knowledge","link":"https:\/\/cenytransferowe.org\/de\/wissensbasis\/polnische-rechtsvorschriften\/","title":{"rendered":"Polnische Rechtsvorschriften"},"content":{"rendered":"\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Polnische Rechtsvorschriften<\/h2>\n\n\n    <div class=\"download\" id=\"downloadContent\">\n        <p class=\"download-header fw-bold\">\n            Die wichtigsten polnischen Rechtsakte im Bereich Verrechnungspreise.        <\/p>\n        <div class=\"row justify-content-between\">\n                            <p class=\"col-lg-10 download-title\">\n                    K\u00f6rperschaftsteuergesetz vom 15. Februar 1992 <\/br>\r\n(Gesetzblatt Nr. 21, Pos. 86)                <\/p>\n                                    <a href=\"https:\/\/cenytransferowe.org\/wp-content\/uploads\/2022\/03\/D19920086Lj-2.pdf\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\">\n                        <p class=\"fw-bolder mb-0\">CIT<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/download-icon.svg\" width=\"19.5\" height=\"22.56\" alt=\"Pdf Icon\">\n                    <\/a>\n                                                            <p class=\"col-lg-10 download-title\">\n                    Einkommensteuergesetz vom 26. Juli 1991 <\/br>\r\n(Gesetzblatt Nr. 80, Pos. 350)                <\/p>\n                                    <a href=\"https:\/\/cenytransferowe.org\/wp-content\/uploads\/2022\/03\/D19910350Lj.pdf\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\">\n                        <p class=\"fw-bolder mb-0\">GRUBE<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/download-icon.svg\" width=\"19.5\" height=\"22.56\" alt=\"Pdf Icon\">\n                    <\/a>\n                                                            <p class=\"col-lg-10 download-title\">\n                    Steuerverordnung vom 29. August 1997 <\/br>\r\n(Gesetzblatt Nr. 137 Pos. 926)                <\/p>\n                                    <a href=\"https:\/\/cenytransferowe.org\/wp-content\/uploads\/2022\/03\/D19970926.pdf\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\">\n                        <p class=\"fw-bolder mb-0\">OP<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/download-icon.svg\" width=\"19.5\" height=\"22.56\" alt=\"Pdf Icon\">\n                    <\/a>\n                                                            <p class=\"col-lg-10 download-title\">\n                    Gesetz \u00fcber die Steuer auf Waren und Dienstleistungen vom 11. M\u00e4rz 2004 <\/br>\r\n(Gesetzblatt Nr. 54, Pos. 535)                <\/p>\n                                    <a href=\"https:\/\/cenytransferowe.org\/wp-content\/uploads\/2022\/03\/D19940591Lj.pdf\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\">\n                        <p class=\"fw-bolder mb-0\">MwSt<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/download-icon.svg\" width=\"19.5\" height=\"22.56\" alt=\"Pdf Icon\">\n                    <\/a>\n                                                            <p class=\"col-lg-10 download-title\">\n                    Rechnungslegungsgesetz vom 29. September 1994 <\/br>\r\n(Gesetzblatt Nr. 121, Pos. 591)                <\/p>\n                                    <a href=\"https:\/\/cenytransferowe.org\/wp-content\/uploads\/2022\/03\/D20001037Lj.pdf\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\">\n                        <p class=\"fw-bolder mb-0\">UoR<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/download-icon.svg\" width=\"19.5\" height=\"22.56\" alt=\"Pdf Icon\">\n                    <\/a>\n                                                    <\/div>\n    <\/div>\n\n\n\n<h2 class=\"wp-block-heading\">EU-Richtlinien und Berichte<\/h2>\n\n\n    <div class=\"download\" id=\"downloadContent\">\n        <p class=\"download-header fw-bold\">\n            Name des Rechtsakts        <\/p>\n        <div class=\"row justify-content-between\">\n                            <p class=\"col-lg-10 download-title\">\n                    \u00dcberarbeiteter Verhaltenskodex f\u00fcr die wirksame Durchf\u00fchrung des \u00dcbereinkommens zur Beseitigung der Doppelbesteuerung bei der Gewinnberichtigung verbundener Unternehmen 2009 \/ C 322\/01                <\/p>\n                                                    <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/HTML\/?uri=CELEX:42009X1230(01)&#038;from=EN\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\" rel=\"noopener\">\n                        <p class=\"fw-bolder mb-0\">www<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/links-icon.svg\" width=\"22.51\" height=\"22.51\" alt=\"Link Icon\">\n                    <\/a>\n                                            <p class=\"col-lg-10 download-title\">\n                    Entschlie\u00dfung des Rates und der im Rat vereinigten Vertreter der Regierungen der Mitgliedstaaten vom 27. Juni 2006 zu einem Verhaltenskodex zur Verrechnungspreisdokumentation f\u00fcr in der Europ\u00e4ischen Union verbundene Unternehmen (EU DCT) (2006 \/ C 176\/01)                <\/p>\n                                                    <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/HTML\/?uri=CELEX:42006X0728(01)&#038;from=EN\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\" rel=\"noopener\">\n                        <p class=\"fw-bolder mb-0\">www<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/links-icon.svg\" width=\"22.51\" height=\"22.51\" alt=\"Link Icon\">\n                    <\/a>\n                                            <p class=\"col-lg-10 download-title\">\n                    Bericht \u00fcber die Verwendung von Vergleichsdaten in der EU                <\/p>\n                                                    <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/sites\/taxation\/files\/jtpf0072017encomps.pdf\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\" rel=\"noopener\">\n                        <p class=\"fw-bolder mb-0\">www<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/links-icon.svg\" width=\"22.51\" height=\"22.51\" alt=\"Link Icon\">\n                    <\/a>\n                                            <p class=\"col-lg-10 download-title\">\n                    Abschlussbericht zur Verbesserung der Funktionsweise des Schieds\u00fcbereinkommens                <\/p>\n                                                    <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/sites\/taxation\/files\/resources\/documents\/taxation\/company_tax\/transfer_pricing\/forum\/final_report_ac_jtpf_002_2015_en_final_clean.pdf\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\" rel=\"noopener\">\n                        <p class=\"fw-bolder mb-0\">www<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/links-icon.svg\" width=\"22.51\" height=\"22.51\" alt=\"Link Icon\">\n                    <\/a>\n                                            <p class=\"col-lg-10 download-title\">\n                    MITTEILUNG DER KOMMISSION AN DAS EUROP\u00c4ISCHE PARLAMENT, DEN RAT UND DEN EUROP\u00c4ISCHEN WIRTSCHAFTS- UND SOZIALAUSSCHUSS \u00fcber die Arbeit des Gemeinsamen EU-Verrechnungspreisforums von Juli 2012 bis Januar 2014                <\/p>\n                                                    <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/HTML\/?uri=CELEX:52014DC0315&#038;from=EN\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\" rel=\"noopener\">\n                        <p class=\"fw-bolder mb-0\">www<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/links-icon.svg\" width=\"22.51\" height=\"22.51\" alt=\"Link Icon\">\n                    <\/a>\n                                            <p class=\"col-lg-10 download-title\">\n                    MITTEILUNG DER KOMMISSION AN DAS EUROP\u00c4ISCHE PARLAMENT, DEN RAT UND DEN EUROP\u00c4ISCHEN WIRTSCHAFTS- UND SOZIALAUSSCHUSS \u00fcber die Arbeit des Gemeinsamen EU-Verrechnungspreisforums von April 2009 bis Juni 2010 und damit zusammenh\u00e4ngende Vorschl\u00e4ge: 1. Leitlinien zu gruppeninternen Dienstleistungen von geringem Wert hinzugef\u00fcgt Wert und 2. m\u00f6gliche dreigliedrige Ans\u00e4tze au\u00dferhalb der EU                <\/p>\n                                                    <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/HTML\/?uri=CELEX:52011DC0016&#038;from=EN\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\" rel=\"noopener\">\n                        <p class=\"fw-bolder mb-0\">www<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/links-icon.svg\" width=\"22.51\" height=\"22.51\" alt=\"Link Icon\">\n                    <\/a>\n                                            <p class=\"col-lg-10 download-title\">\n                    MITTEILUNG DER KOMMISSION AN DAS EUROP\u00c4ISCHE PARLAMENT, DEN RAT UND DEN EUROP\u00c4ISCHEN WIRTSCHAFTS- UND SOZIALAUSSCHUSS \u00fcber die Arbeit des Gemeinsamen EU-Verrechnungspreisforums von Juli 2010 bis Juni 2012 und damit zusammenh\u00e4ngende Schlussfolgerungen: 1) ein Bericht \u00fcber kleine und mittlere Unternehmen und Verrechnungspreise und 2) ein Bericht \u00fcber Kostenteilungsvereinbarungen in Bezug auf Dienstleistungen, die keine immateriellen Verm\u00f6genswerte schaffen                <\/p>\n                                                    <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/HTML\/?uri=CELEX:52012DC0516&#038;from=EN\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\" rel=\"noopener\">\n                        <p class=\"fw-bolder mb-0\">www<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/links-icon.svg\" width=\"22.51\" height=\"22.51\" alt=\"Link Icon\">\n                    <\/a>\n                                    <\/div>\n    <\/div>\n\n\n\n<h2 class=\"wp-block-heading\">OECD-Leitlinien und -Berichte<\/h2>\n\n\n    <div class=\"download\" id=\"downloadContent\">\n        <p class=\"download-header fw-bold\">\n            Name des Rechtsakts        <\/p>\n        <div class=\"row justify-content-between\">\n                            <p class=\"col-lg-10 download-title\">\n                    OECD-Verrechnungspreisleitlinien f\u00fcr multinationale Unternehmen und\r\nSteuerverwaltungen                <\/p>\n                                                    <a href=\"https:\/\/www.oecd.org\/tax\/transfer-pricing\/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-20769717.htm\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\" rel=\"noopener\">\n                        <p class=\"fw-bolder mb-0\">www<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/links-icon.svg\" width=\"22.51\" height=\"22.51\" alt=\"Link Icon\">\n                    <\/a>\n                                            <p class=\"col-lg-10 download-title\">\n                    Aktionsplan auf Basis E + rosion und Gewinnverlagerung                <\/p>\n                                    <a href=\"https:\/\/cenytransferowe.org\/wp-content\/uploads\/2022\/03\/BEPSActionPlan1.pdf\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\">\n                        <p class=\"fw-bolder mb-0\">PDF<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/download-icon.svg\" width=\"19.5\" height=\"22.56\" alt=\"Pdf Icon\">\n                    <\/a>\n                                                            <p class=\"col-lg-10 download-title\">\n                    Diskussionsentwurf zur Verrechnungspreisdokumentation und CbC-Berichterstattung                <\/p>\n                                    <a href=\"https:\/\/cenytransferowe.org\/wp-content\/uploads\/2022\/03\/discussion-draft-transfer-pricing-documentation.pdf\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\">\n                        <p class=\"fw-bolder mb-0\">PDF<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/download-icon.svg\" width=\"19.5\" height=\"22.56\" alt=\"Pdf Icon\">\n                    <\/a>\n                                                            <p class=\"col-lg-10 download-title\">\n                    Vergleichbarkeit von Verrechnungspreisen und Entwicklungsl\u00e4nder                <\/p>\n                                    <a href=\"https:\/\/cenytransferowe.org\/wp-content\/uploads\/2022\/03\/transfer-pricing-comparability-data-developing-countries.pdf\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\">\n                        <p class=\"fw-bolder mb-0\">PDF<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/download-icon.svg\" width=\"19.5\" height=\"22.56\" alt=\"Pdf Icon\">\n                    <\/a>\n                                                            <p class=\"col-lg-10 download-title\">\n                    Verrechnungspreisleitfaden f\u00fcr Finanztransaktionen                <\/p>\n                                                    <a href=\"https:\/\/www.oecd.org\/tax\/beps\/transfer-pricing-guidance-on-financial-transactions-inclusive-framework-on-beps-actions-4-8-10.htm\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\" rel=\"noopener\">\n                        <p class=\"fw-bolder mb-0\">www<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/links-icon.svg\" width=\"22.51\" height=\"22.51\" alt=\"Link Icon\">\n                    <\/a>\n                                            <p class=\"col-lg-10 download-title\">\n                    Leitlinien zu den Verrechnungspreisauswirkungen der COVID-19-Pandemie                <\/p>\n                                                    <a href=\"https:\/\/www.oecd.org\/tax\/transfer-pricing\/guidance-on-the-transfer-pricing-implications-of-the-covid-19-pandemic.htm\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\" rel=\"noopener\">\n                        <p class=\"fw-bolder mb-0\">www<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/links-icon.svg\" width=\"22.51\" height=\"22.51\" alt=\"Link Icon\">\n                    <\/a>\n                                    <\/div>\n    <\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Andere<\/h2>\n\n\n    <div class=\"download\" id=\"downloadContent\">\n        <p class=\"download-header fw-bold\">\n            PATA-Richtlinien        <\/p>\n        <div class=\"row justify-content-between\">\n                            <p class=\"col-lg-10 download-title\">\n                    PATA Verrechnungspreis-Dokumentationspaket                   <\/p>\n                                    <a href=\"https:\/\/cenytransferowe.org\/wp-content\/uploads\/2022\/03\/Pacific-Association-of-Tax-Administrators-PATA-Transfer-Pricing-Documentation-Package.pdf\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\">\n                        <p class=\"fw-bolder mb-0\">PDF<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/download-icon.svg\" width=\"19.5\" height=\"22.56\" alt=\"Pdf Icon\">\n                    <\/a>\n                                                    <\/div>\n    <\/div>\n\n\n    <div class=\"download\" id=\"downloadContent\">\n        <p class=\"download-header fw-bold\">\n            UN-Richtlinien        <\/p>\n        <div class=\"row justify-content-between\">\n                            <p class=\"col-lg-10 download-title\">\n                    Praktisches Handbuch der Vereinten Nationen zur Verrechnungspreisgestaltung f\u00fcr Entwicklungsl\u00e4nder                <\/p>\n                                    <a href=\"https:\/\/cenytransferowe.org\/wp-content\/uploads\/2022\/03\/UN_Manual_TransferPricing.pdf\" target=\"_blank\" class=\"col-lg-2 download-link d-flex justify-content-center justify-content-lg-end align-items-center\">\n                        <p class=\"fw-bolder mb-0\">PDF<\/p>\n                        <img decoding=\"async\" src=\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/download-icon.svg\" width=\"19.5\" height=\"22.56\" alt=\"Pdf Icon\">\n                    <\/a>\n                                                    <\/div>\n    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