Is it worth putting up tax barriers to the division of companies? The court asks, experts have no doubts

We need to fight suspicious transformations of companies, because it stinks of tax evasion - this is more or less how the creators of the so-called Polish Deal justified the introduction of the provision of Article 27c of the CIT Act at the beginning of 2022. It provides for the imposition of this tax on transactions that are the second and subsequent merger of a given company with another, division of companies or exchange of shares (this is sometimes called capital restructuring). The then government referred to the EU Directive 2009/133 EC on company mergers.