Publication date: July 07, 2026

At the outset, it should be emphasized that the regulation relating to witnesses in the Act of 29 August 1997, the Tax Ordinance, is laconic.

If a decision is made to take evidence by questioning a witness, the party must be notified of the place and time of the hearing at least seven days in advance. The parties may participate and ask questions during the hearing (Article 190 of the Code of Criminal Procedure).

The doctrine defines a witness as someone possessing knowledge of facts relevant to the case that the tax authority is attempting to reconstruct for the purposes of the proceedings. According to the commentary on the Tax Ordinance, a witness in tax proceedings can be either a person present at an event and thus relying on their personal observations, or one who obtained information indirectly, most often from other people.

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– the first edition of a new nationwide event dedicated to the defence, security and resilience of the state

On June 19-20, 2026, representatives of our law firm will participate in the Warsaw Defense Trade Fair (WTO 2026), which will be held at the EXPO XXI Exhibition Center in Warsaw. This is the first edition of a completely new trade fair and conference event, created in response to the growing importance of the defense sector, national security, and technologies supporting Poland’s institutional, economic, and social resilience. The fair is held under the honorary patronage of the Ministry of Interior and Administration and the Minister of National Defense. The event is informally referred to as a “mini-MSPO in Warsaw” – a capital city-based, intimate alternative to the September International Defense Industry Fair in Kielce, open not only to professionals but also – on the second day – to the general public.

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