Stowarszyszenie Naukowe Prawa Podatkowego
Recent meetings
No recorded meetings with EU commissioners.
Mission & Goals
The purpose of the Association is to support the development of the science of tax law and to promote knowledge of tax law. The Association pursues its objectives, among others, through: (i) Conducting scientific, research, social, economic, and publishing activities, (ii) Organizing and supporting conferences, seminars, symposia, and other scientific events, training sessions, (iii) Carrying out research, scientific studies, expert opinions, analyses, assessments, etc., for business entities, state institutions, local government bodies, and other entities, (iv) Establishing contacts and cooperation with universities, research institutions, academics, business entities, and other legal entities, (v) Organizing and supporting scientific activities for the development of the academic careers of the Association’s members.
EU Legislative Interests
Issues related with EU taxation, especially VAT.
Communication Activities
Association joined the VEG (VAT Expert Group, 2025-2028). The Association aims to contribute to better quality VAT law at the EU level - law that is more coherent, simpler, and easier to apply. Currently, members of the Association are engaged - also in cooperation with the Ministry of Finance - in the development of legislative proposals in the area of tax law.
Interests Represented
Promotes their own interests or the collective interests of their members
Member Of
The Association is an organization with non-profit objectives. The Association bases its activities on the voluntary work of its members. The Association is an independent entity. It is not a member of any other associations, (con)federations, networks, or other bodies. It is not affiliated with, does not sponsor, and does not provide contributions or funding to any other entities.
Organisation Members
The Association currently has 68 members, consisting of doctoral candidates or PhDs in the field of tax law, individuals distinguished by their knowledge or experience in tax law, as well as persons whose previous activities indicate that they will contribute to the achievement of the Association’s objectives. The list of the Association’s members is available at the website: https://snpp.pl/team/
Connected Legislation
Decision on Tax Transparency Policy
Common taxation system for parent companies and subsidiaries
Tax treatment of losses in cross-border situations
Transparency, coordination and convergence of EU Corporate Tax policies
Interest and royalty payments between associated companies
EU Common Consolidated Corporate Tax Base (CCCTB)
Decision on the Corporate Tax Package
Taxation of interest and royalty payments between associated companies
Common Consolidated Corporate Tax Base (CCCTB)
Public tax transparency and Action Plan on VAT
Temporary VAT rate provisions
Directive on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate
Directive on rules to prevent the misuse of shell entities for tax purposes
Harmful tax practices (including the reform of the Code of Conduct Group)
Amendment to Directive 2011/16/EU on rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU
The "Fiscalis" programme for cooperation in the field of taxation
Fair taxation for a just society
Simple tax rules and tax fragmentation in EU competitiveness
Corporate taxation package
Business in Europe: Framework for Income Taxation (BEFIT)
Common taxation system for interest and royalty payments
Taxation of interest and royalty payments between associated companies (recast)
Hybrid mismatches with third countries
Common Corporate Tax Base
Parent-Subsidiary taxation system (recast)
Decision on the action plan for a fairer corporate tax system in the EU
Decision on the Fair Taxation package II and III
Business Taxation
EU Double Taxation Dispute Resolution Mechanisms
Amendment: VAT minimum standard rate duration
Reduced VAT rates
Excisable products: computerised movement and surveillance
The raising of capital (recast version)
VAT: Temporary generalised reverse charge mechanism
Scope of Art 143(b) and (c) of Directive 2006/112/EC
The Financial Transaction Tax negotiations
Amendment: VAT reverse charge & Quick Reaction Mechanism (Directive 2006/112/EC)
Alcoholic products in Sweden
Reduced VAT rates for labour-intensive services
Amendment: Standard VAT rate (Directive 77/388/EEC)
Amendment: Common system of VAT (Directive 77/388/EEC)
Amendment to Directive 2006/112/EC (+1 more) on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty
Amendment: Low-value consignments declaration (Reg 2015/2446)
Directive on detailed rules for the refund of value added tax
Amendment: VAT reduced rates (Directive 77/388/EEC)
FISCALIS: Indirect taxation system of the internal market
Amendment: Excise goods export messages (Reg 2022/1636)
Amendment to Directive 2006/112/EC on importations and on certain supplies, in respect of Union measures in the public interest
Amendment: VAT rates (Directive 2006/112/EC)
Taxation of parent companies and subsidiaries (codified)