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 reporting requirements in respect of cross-border arrangements, including that promoters (intermediaries), beneficiaries, and service providers must re-submit information on reportable arrangements where the first step of implementation took...