Ustawa z dnia 10 września 2015 r. o zmianie ustawy - Ordynacja podatkowa oraz niektórych innych ustaw — Part 1 | Dz.U. 2015 poz. 1649 — Poland law | Esheria

Ustawa z dnia 10 września 2015 r. o zmianie ustawy - Ordynacja podatkowa oraz niektórych innych ustaw

Part 1 of 3 · provisions 1–200

This provision says the act implements Article 8 of Council Directive 2011/16/EU within the scope of the act’s regulation.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Poland
Instrument
Act or statute
Citation
Dz.U. 2015 poz. 1649
Status
In force
Version
Undated source snapshot
Language
pl
Updated
Official source
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administrative service advance pricing arrangement amendments competence of tax authorities control procedures cross-border administrative cooperation customs interest fees individual interpretations individual tax interpretation information exchange inheritance interest on tax arrears joint application payments procedural costs representation service/delivery tax administration tax certificates tax control tax decisions tax documentation tax interpretations +7 more

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Statute overview

About this statute

This provision says the act implements Article 8 of Council Directive 2011/16/EU within the scope of the act’s regulation. Art. 1. 1) § 2. 2) a) 5) b) 11) 12) 3) 2) 4) 4a) 5) a) b) Section 1a with numbered and lettered fragments, but no substantive rule is stated in the supplied text. No operative rule is stated in this text fragment.

Legal text

Provisions of Ustawa z dnia 10 września 2015 r. o zmianie ustawy - Ordynacja podatkowa oraz niektórych innych ustaw

Showing 200 of 466

Part preamble

Preamble

  1. preamble

    AI-assisted research summary: This provision says the act implements Article 8 of Council Directive 2011/16/EU within the scope of the act’s regulation.

    Ustawaz dnia 10 września 2015 r.o zmianie ustawy - Ordynacja podatkowa oraz niektórych innych ustaw 1)Niniejsza ustawa dokonuje w zakresie swojej regulacji wdrożenia art. 8 dyrektywy Rady 2011/16/UE z dnia 15 lutego 2011 r. w sprawie współpracy administracyjnej w dziedzinie opodatkowania i uchylającej dyrektywę 77/799/EWG (Dz. Urz. UE L 64 z 11.03.2011, str. 1). Treść ustawy
  1. 1

    AI-assisted research summary: Art. 1. 1)

    Art. 1. 1)
  2. 2

    AI-assisted research summary: § 2. 2) a) 5) b) 11) 12) 3) 2) 4) 4a) 5) a) b)

    § 2. 2) a) 5) b) 11) 12) 3) 2) 4) 4a) 5) a) b)
  3. 1a

    AI-assisted research summary: Section 1a with numbered and lettered fragments, but no substantive rule is stated in the supplied text.

    § 1a. 1) 2) c) 6) a)
  4. 2a

    AI-assisted research summary: No operative rule is stated in this text fragment.

    § 2a. b)
  5. 5a

    AI-assisted research summary: § 5a. c)

    § 5a. c)
  6. 6a

    AI-assisted research summary: § 6a. 1) 2) 3) 4) 5) d)

    § 6a. 1) 2) 3) 4) 5) d)
  7. 7

    AI-assisted research summary: § 7. 7)

    § 7. 7)
  8. 1

    AI-assisted research summary: § 1. 8)

    § 1. 8)
  9. 2

    AI-assisted research summary: § 2.

    § 2.
  10. 3

    AI-assisted research summary: § 3. 9)

    § 3. 9)
  11. 14e

    AI-assisted research summary: Art. 14e.

    Art. 14e.
  12. 1

    AI-assisted research summary: § 1. 1) 2) 3) 4) 5) 6)

    § 1. 1) 2) 3) 4) 5) 6)
  13. 2

    AI-assisted research summary: Section 2.

    § 2.
  14. 3

    AI-assisted research summary: § 3.

    § 3.
  15. 4

    AI-assisted research summary: § 4.

    § 4.
  16. 5

    AI-assisted research summary: § 5. 10) a)

    § 5. 10) a)
  17. 2b

    AI-assisted research summary: The supplied excerpt only shows section numbering and labels, without any substantive rule text.

    § 2b. 1) 2) 3) b)
  18. 3

    AI-assisted research summary: § 3. 11) a)

    § 3. 11) a)
  19. 1

    AI-assisted research summary: § 1. b) 12)

    § 1. b) 12)
  20. 14h

    AI-assisted research summary: The source text only shows the article label and a fragment of numbering; it does not state any rule.

    Art. 14h. 13) a)
  21. 2

    AI-assisted research summary: § 2.

    § 2.
  22. 3

    AI-assisted research summary: § 3. b)

    § 3. b)
  23. 4

    AI-assisted research summary: § 4.

    § 4.
  24. 5

    AI-assisted research summary: § 5. 14) a)

    § 5. 14) a)
  25. 2

    AI-assisted research summary: § 2. b)

    § 2. b)
  26. 2a

    AI-assisted research summary: § 2a. c)

    § 2a. c)
  27. 3

    AI-assisted research summary: § 3. 15) a)

    § 3. 15) a)
  28. 1

    AI-assisted research summary: § 1. b)

    § 1. b)
  29. 3

    AI-assisted research summary: The text only contains a section marker and fragmentary numbering, without a discernible rule.

    § 3. 16) a) b)
  30. 2

    AI-assisted research summary: § 2. 1) 2) 3) 17) a) 1a) b)

    § 2. 1) 2) 3) 17) a) 1a) b)
  31. 2

    AI-assisted research summary: § 2. c)

    § 2. c)
  32. 3

    AI-assisted research summary: § 3. 1) 2) 18)

    § 3. 1) 2) 18)
  33. 14r

    AI-assisted research summary: Art. 14r.

    Art. 14r.
  34. 1

    AI-assisted research summary: § 1.

    § 1.
  35. 2

    AI-assisted research summary: § 2.

    § 2.
  36. 3

    AI-assisted research summary: § 3.

    § 3.
  37. 4

    AI-assisted research summary: § 4.

    § 4.
  38. 5

    AI-assisted research summary: § 5.

    § 5.
  39. 6

    AI-assisted research summary: § 6.

    § 6.
  40. 14s

    AI-assisted research summary: Art. 14s.

    Art. 14s.
  41. 1

    AI-assisted research summary: § 1.

    § 1.
  42. 2

    AI-assisted research summary: § 2. 19)

    § 2. 19)
  43. 17b

    AI-assisted research summary: Art. 17b.

    Art. 17b.
  44. 1

    AI-assisted research summary: § 1.

    § 1.
  45. 2

    AI-assisted research summary: § 2. 20)

    § 2. 20)
  46. 2

    AI-assisted research summary: § 2. 21)

    § 2. 21)
  47. 18b

    AI-assisted research summary: Art. 18b.

    Art. 18b.
  48. 1

    AI-assisted research summary: § 1.

    § 1.
  49. 2

    AI-assisted research summary: § 2.

    § 2.
  50. 3

    AI-assisted research summary: § 3. 1) 2) 3) 22)

    § 3. 1) 2) 3) 22)
  51. 18c

    AI-assisted research summary: Art. 18c.

    Art. 18c.
  52. 1

    AI-assisted research summary: § 1.

    § 1.
  53. 2

    AI-assisted research summary: § 2.

    § 2.
  54. 3

    AI-assisted research summary: § 3.

    § 3.
  55. 4

    AI-assisted research summary: § 4.

    § 4.
  56. 5

    AI-assisted research summary: § 5.

    § 5.
  57. 6

    AI-assisted research summary: § 6.

    § 6.
  58. 18d

    AI-assisted research summary: Art. 18d.

    Art. 18d.
  59. 1

    AI-assisted research summary: § 1.

    § 1.
  60. 2

    AI-assisted research summary: § 2. 1) 2) 3)

    § 2. 1) 2) 3)
  61. 3

    AI-assisted research summary: § 3.

    § 3.
  62. 4

    AI-assisted research summary: § 4. 23)

    § 4. 23)
  63. 20a

    AI-assisted research summary: Art. 20a.

    Art. 20a.
  64. 1

    AI-assisted research summary: § 1. 1) 2) 3)

    § 1. 1) 2) 3)
  65. 2

    AI-assisted research summary: § 2. 1) 2) 3)

    § 2. 1) 2) 3)
  66. 3

    AI-assisted research summary: § 3.

    § 3.
  67. 20b

    AI-assisted research summary: Art. 20b.

    Art. 20b.
  68. 20c

    AI-assisted research summary: This extract only shows “Art. 20c.” with numbered markers “1)”, “2)”, and “24)”; it does not include any substantive rule text.

    Art. 20c. 1) 2) 24)
  69. 20e

    AI-assisted research summary: Art. 20e.

    Art. 20e.
  70. 20f

    AI-assisted research summary: Art. 20f.

    Art. 20f.
  71. 1

    AI-assisted research summary: The provision contains only enumerated placeholders and no explicit rule.

    § 1. 1) a) b) c) 2) a) b) c) d) e) 3) 4) 5) 6)
  72. 2

    AI-assisted research summary: This provision only contains numbered and lettered placeholders, without any substantive rule text.

    § 2. 1) 2) a) b) c) 3) a) b) c) d) e) f) 4) 5) 6) 7) 25)
  73. 20h

    AI-assisted research summary: Only the article label is provided; no rule can be extracted.

    Art. 20h.
  74. 1

    AI-assisted research summary: § 1.

    § 1.
  75. 2

    AI-assisted research summary: § 2.

    § 2.
  76. 3

    AI-assisted research summary: § 3. 26) a) b)

    § 3. 26) a) b)
  77. 1a

    AI-assisted research summary: § 1a. c)

    § 1a. c)
  78. 2

    AI-assisted research summary: § 2. d)

    § 2. d)
  79. 2a

    AI-assisted research summary: The provided text does not state a substantive rule; it only shows “§ 2a. e) f)”.

    § 2a. e) f)
  80. 5

    AI-assisted research summary: § 5.

    § 5.
  81. 6

    AI-assisted research summary: § 6. g)

    § 6. g)
  82. 7

    AI-assisted research summary: § 7. 27)

    § 7. 27)
  83. 1

    AI-assisted research summary: § 1. 28)

    § 1. 28)
  84. 1

    AI-assisted research summary: § 1. 29)

    § 1. 29)
  85. 1

    AI-assisted research summary: § 1. 30) a)

    § 1. 30) a)
  86. 1

    AI-assisted research summary: § 1. b)

    § 1. b)
  87. 3

    AI-assisted research summary: § 3. c)

    § 3. c)
  88. 4

    AI-assisted research summary: § 4. 31)

    § 4. 31)
  89. 20p

    AI-assisted research summary: Article 20p.

    Art. 20p. 32)
  90. 3

    AI-assisted research summary: § 3.

    § 3.
  91. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  92. 4

    AI-assisted research summary: § 4. 33)

    § 4. 33)
  93. 21b

    AI-assisted research summary: Art. 21b. 34) a)

    Art. 21b. 34) a)
  94. 2

    AI-assisted research summary: § 2. 1) 2) b) c) 35) a) b) 36)

    § 2. 1) 2) b) c) 35) a) b) 36)
  95. 5

    AI-assisted research summary: No substantive rule is stated in the supplied text; it only shows section numbering and cross-reference markers.

    § 5. 37) 2) 3) 38)
  96. 2

    AI-assisted research summary: § 2. 39) 1) 2) 40)

    § 2. 39) 1) 2) 40)
  97. 38a

    AI-assisted research summary: Art. 38a. 41)

    Art. 38a. 41)
  98. 42

    AI-assisted research summary: Art. 42.

    Art. 42.
  99. 43

    AI-assisted research summary: Art. 43.

    Art. 43.
  100. 1

    AI-assisted research summary: § 1.

    § 1.
  101. 2

    AI-assisted research summary: § 2. 1) 2) 3) 4) 5) 6) 7)

    § 2. 1) 2) 3) 4) 5) 6) 7)
  102. 3

    AI-assisted research summary: § 3.

    § 3.
  103. 4

    AI-assisted research summary: § 4.

    § 4.
  104. 44

    AI-assisted research summary: Article 44 is identified, but no substantive rule text is provided here.

    Art. 44.
  105. 1

    AI-assisted research summary: § 1. 1) 2) 3) 4) 5) 6) 7)

    § 1. 1) 2) 3) 4) 5) 6) 7)
  106. 2

    AI-assisted research summary: § 2.

    § 2.
  107. 45

    AI-assisted research summary: Art. 45.

    Art. 45.
  108. 1

    AI-assisted research summary: § 1.

    § 1.
  109. 2

    AI-assisted research summary: § 2.

    § 2.
  110. 3

    AI-assisted research summary: § 3.

    § 3.
  111. 4

    AI-assisted research summary: § 4.

    § 4.
  112. 46

    AI-assisted research summary: Art. 46.

    Art. 46.
  113. 1

    AI-assisted research summary: § 1.

    § 1.
  114. 2

    AI-assisted research summary: § 2.

    § 2.
  115. 3

    AI-assisted research summary: § 3.

    § 3.
  116. 4

    AI-assisted research summary: § 4. 42)

    § 4. 42)
  117. 46a

    AI-assisted research summary: Article 46a.

    Art. 46a.
  118. 1

    AI-assisted research summary: § 1.

    § 1.
  119. 2

    AI-assisted research summary: § 2.

    § 2.
  120. 46b

    AI-assisted research summary: Art. 46b.

    Art. 46b.
  121. 1

    AI-assisted research summary: § 1.

    § 1.
  122. 2

    AI-assisted research summary: § 2. 1) 2)

    § 2. 1) 2)
  123. 3

    AI-assisted research summary: § 3.

    § 3.
  124. 46c

    AI-assisted research summary: No rule is stated in the provided text beyond the article label.

    Art. 46c.
  125. 1

    AI-assisted research summary: § 1.

    § 1.
  126. 2

    AI-assisted research summary: § 2. 1) 2) a) b) c) d)

    § 2. 1) 2) a) b) c) d)
  127. 3

    AI-assisted research summary: § 3.

    § 3.
  128. 4

    AI-assisted research summary: § 4.

    § 4.
  129. 5

    AI-assisted research summary: § 5.

    § 5.
  130. 6

    AI-assisted research summary: § 6.

    § 6.
  131. 7

    AI-assisted research summary: § 7.

    § 7.
  132. 46d

    AI-assisted research summary: Only the article label is provided; no substantive rule text is included.

    Art. 46d.
  133. 1

    AI-assisted research summary: § 1.

    § 1.
  134. 2

    AI-assisted research summary: § 2.

    § 2.
  135. 46e

    AI-assisted research summary: Art. 46e.

    Art. 46e.
  136. 46f

    AI-assisted research summary: Art. 46f. 1) 2) 3) 4) 5) 6)

    Art. 46f. 1) 2) 3) 4) 5) 6)
  137. 46g

    AI-assisted research summary: The text only shows the article reference and enumeration markers, without any substantive rule text.

    Art. 46g. 1) 2) a) b)
  138. 46h

    AI-assisted research summary: Art. 46h.

    Art. 46h.
  139. 1

    AI-assisted research summary: § 1. 1) 2)

    § 1. 1) 2)
  140. 2

    AI-assisted research summary: § 2.

    § 2.
  141. 46i

    AI-assisted research summary: Article 46i is shown only as a numbered provision with no substantive rule text in the source provided.

    Art. 46i. 1) 2) 3) 43)
  142. 52

    AI-assisted research summary: Art. 52.

    Art. 52.
  143. 1

    AI-assisted research summary: § 1. 1) 2) a) b) c)

    § 1. 1) 2) a) b) c)
  144. 2

    AI-assisted research summary: § 2.

    § 2.
  145. 3

    AI-assisted research summary: § 3. 44)

    § 3. 44)
  146. 52a

    AI-assisted research summary: Art. 52a. 45) a)

    Art. 52a. 45) a)
  147. 1

    AI-assisted research summary: § 1.

    § 1.
  148. 2

    AI-assisted research summary: Only a section fragment is provided (“§ 2. b)”), with no operative rule in the source text.

    § 2. b)
  149. 5

    AI-assisted research summary: § 5. c)

    § 5. c)
  150. 6

    AI-assisted research summary: § 6. 46)

    § 6. 46)
  151. 3

    AI-assisted research summary: § 3. 47) 48)

    § 3. 47) 48)
  152. 56a

    AI-assisted research summary: Art. 56a.

    Art. 56a.
  153. 1

    AI-assisted research summary: The text shown contains only section numbering and no substantive rule text.

    § 1. 1) 2)
  154. 2

    AI-assisted research summary: § 2.

    § 2.
  155. 3

    AI-assisted research summary: § 3. 1) 2)

    § 3. 1) 2)
  156. 56b

    AI-assisted research summary: The provided text contains only the heading and numbering for Article 56b, with no readable rule text.

    Art. 56b. 1) 2) a) b) 3)
  157. 56c

    AI-assisted research summary: Art. 56c.

    Art. 56c.
  158. 56d

    AI-assisted research summary: Art. 56d. 49)

    Art. 56d. 49)
  159. 2

    AI-assisted research summary: The text lists numbered items and subitems, but does not state a clear operative rule in the excerpt provided.

    § 2. 50) a) 11) b) 7) 51) a) 1) 2) b)
  160. 1a

    AI-assisted research summary: § 1a. c)

    § 1a. c)
  161. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  162. 2b

    AI-assisted research summary: § 2b.

    § 2b.
  163. 2c

    AI-assisted research summary: § 2c. 52)

    § 2c. 52)
  164. 1

    AI-assisted research summary: § 1. 53) a)

    § 1. 53) a)
  165. 1

    AI-assisted research summary: § 1. b)

    § 1. b)
  166. 1a

    AI-assisted research summary: This fragment contains only a section marker and no substantive rule.

    § 1a. c)
  167. 4

    AI-assisted research summary: The provided text only identifies § 4(d) and does not state a rule.

    § 4. d)
  168. 4a

    AI-assisted research summary: § 4a. 1) 2) 3) 4) e)

    § 4a. 1) 2) 3) 4) e)
  169. 5

    AI-assisted research summary: § 5. 54)

    § 5. 54)
  170. 62b

    AI-assisted research summary: Article 62b.

    Art. 62b.
  171. 1

    AI-assisted research summary: § 1. 1) 2) 3)

    § 1. 1) 2) 3)
  172. 2

    AI-assisted research summary: § 2.

    § 2.
  173. 3

    AI-assisted research summary: This excerpt only shows “§ 3. 55)” and does not state any operative rule.

    § 3. 55)
  174. 3

    AI-assisted research summary: § 3. 56) 2) 57) a)

    § 3. 56) 2) 57) a)
  175. 3

    AI-assisted research summary: The source text is too fragmentary to support a clear rule.

    § 3. b) 58) a) 3) b)
  176. 4

    AI-assisted research summary: The provided text is only a structural reference (“§ 4. 59) a)”) and does not state any rule.

    § 4. 59) a)
  177. 3

    AI-assisted research summary: § 3. b)

    § 3. b)
  178. 3a

    AI-assisted research summary: § 3a. 60) a)

    § 3a. 60) a)
  179. 1a

    AI-assisted research summary: Fragmentary text only; no substantive rule is stated.

    § 1a. b)
  180. 3

    AI-assisted research summary: § 3. 61)

    § 3. 61)
  181. 70d

    AI-assisted research summary: This excerpt only identifies Article 70d; it does not include any rule text.

    Art. 70d. 62)
  182. 71

    AI-assisted research summary: Art. 71. 1) 2) 63)

    Art. 71. 1) 2) 63)
  183. 2

    AI-assisted research summary: § 2. 1) 2) a) b) c) 64) 4) 65) 66) a)

    § 2. 1) 2) a) b) c) 64) 4) 65) 66) a)
  184. 2

    AI-assisted research summary: § 2. b)

    § 2. b)
  185. 2a

    AI-assisted research summary: § 2a. c)

    § 2a. c)
  186. 3

    AI-assisted research summary: § 3.

    § 3.
  187. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  188. 4

    AI-assisted research summary: § 4. d)

    § 4. d)
  189. 4a

    AI-assisted research summary: § 4a.

    § 4a.
  190. 4b

    AI-assisted research summary: § 4b. e)

    § 4b. e)
  191. 5

    AI-assisted research summary: § 5. f)

    § 5. f)
  192. 6

    AI-assisted research summary: § 6. 67) a)

    § 6. 67) a)
  193. 1

    AI-assisted research summary: § 1. b) c)

    § 1. b) c)
  194. 3

    AI-assisted research summary: § 3. 1) 2) d) 68)

    § 3. 1) 2) d) 68)
  195. 1

    AI-assisted research summary: This provision fragment only contains a numbering/listing sequence and does not state a rule.

    § 1. 69) a) 1) 3) 4a) b) c)
  196. 4

    AI-assisted research summary: § 4. 70) a)

    § 4. 70) a)
  197. 1

    AI-assisted research summary: Section fragment with no substantive rule stated in the provided text.

    § 1. 1) 2) b)
  198. 3

    AI-assisted research summary: § 3. c)

    § 3. c)
  199. 5

    AI-assisted research summary: § 5. 1) 2) 3) 71) a)

    § 5. 1) 2) 3) 71) a)

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