Poland vs. Corp. Aug. 2016, Supreme Administrative Court, Case No. II FSK 1097/16

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A Group had established a physical cash-pool where funds from participants was transferred to and from a consolidating account (cash pool).

The Polish Supreme Administrative Court concluded that every agreement in which the lender is obligated to transfer ownership of a specified amount of funds to the borrower, and the borrower is obligated to return the amount and pay interest, even if obligations of the parties to the agreement are implicit, constitutes a loan agreement.

2016 Decision

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Polish Cash Pool 2016

 

 

2015 Decision

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Polish Cash Pool 2015

TP-Guidelines